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TMI Blog2021 (4) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax X X X X Extracts X X X X X X X X Extracts X X X X ..... as submitted that the show cause notice issued by the respondent no.4 was without jurisdiction. Hence, the writ petition filed by the petitioner was maintainable. Learned Advocate General has submitted that the writ petition was not maintainable as the petitioner could take up all the necessary pleas before the competent authority. He has further submitted that in similar circumstances, show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice, but it is settled by number of decisions of this Court, where writ petitions can be entertained at the show cause notice stage. Neither it is a case of lack of jurisdiction nor any violation of principles of natural justice is alleged so as to entertain the writ petition at the stage of notice. High Court ought not to have entertained the writ petition, more so, when against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as held by the High Court, it cannot be said that even from the contents of show cause notices there are no factual disputes. Further, the judgment of this Court in the case of Malladi Drugs & Pharma Ltd. v. Union of India, relied on by the learned senior counsel for the appellants also supports their case where this Court has upheld the judgment of the High Court which refused to interfere at sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice reveals that it has been averred therein that office of the petitioner was situated in the State of Rajasthan and the services were also being provided from the State of Rajasthan. Thus, the present case involves disputed questions of facts. Hence, we are of the opinion that the present case cannot be said to be a case where prima facie it is established that the show cause notice has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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