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2016 (10) TMI 835 - HC - Service TaxChallenge to the SCN - maintainability of writ petition - charges/fees received for and after securitization of future receivables - Held that: - the show cause notice cannot be interdicted at this stage of the matter on the grounds canvassed by the petitioner. This is so because the grounds raised are all pure questions of fact and the impugned show cause notice having been issued under a Taxation Statute, as held by the Division Bench in the case of Nivaram Pharma Pvt. Ltd. Vs. The Customs, Excise and Gold Control Appellate Tribunal [2005 (3) TMI 160 - MADRAS HIGH COURT] following various decisions of the Supreme Court that the Court, exercising jurisdiction under Article 226 of The Constitution, should not interdict proceedings, the party should be directed to avail hierarchy of remedies available under the statute - petition not maintainable - petition dismissed - decided against petitioner.
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