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2015 (3) TMI 1171 - HC - VAT and Sales TaxEligibility of notice - Held that:- Interference at the show cause notice stage should be rare and not in a routine manner. Mere assertion by the petitioner that notice was without jurisdiction would not suffice and it should be prima facie established to be so. Further, where only factual adjudication is necessary, interference should not be done by the Courts. In the case on hand, it is only a show cause notice. It may or may not be correct that for breach of the provisions of the sellers, action should be initiated only against those persons or against the petitioner. But it is for the petitioner to submit his explanation before the authority concerned to the show cause notices and if the same is established, the authority will have to consider the case of the petitioner and pass appropriate orders. Since factual adjudication is required in the case of the petitioner, this Court is not inclined to interfere with the show cause notices. However, it is open to the petitioner to submit his explanation/objections within a period of 15 days from the date of receipt of a copy of this order and if the respondent is not satisfied with the explanations, the petitioner shall be given an opportunity of being personally heard and put forth his submissions to clarify the same.
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