2006 (12) TMI 203 - SUPREME COURT

Scope of Show cause notice - Determination of liability in the SCN - The question as to whether jurisdictional fact existed for issuance of the said notice order passed by the respondent was in question in the writ petition before high court, Held Yes - If in passing the order the respondent has already determined the liability of the appellant and the only question which remains for its consideration is quantification thereof, the same does not remain in the realm of a show cause notice. The writ petition, in our opinion, was maintainable. - writ petition restored to high court