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2024 (1) TMI 621 - MADRAS HIGH COURTValidity of show cause notices - SCN in the nature of an adjudicatory order or not - classification of transportation services - to be classified under SAC 996601 or under SAC 996511? - HELD THAT:- In exercise of discretionary jurisdiction, there are limited circumstances in which a show cause notice may be interfered with. The foremost of such circumstances is if the show cause notice was issued without jurisdiction. A show cause notice may also be interfered with if no case is made out even assuming that the statements made in the show cause notice are correct - In the case on hand, the dispute revolves around the classification of services provided by the petitioner. In the impugned notices, the respondent has taken the view that the services provided by the petitioner qualify as rental services which are classifiable under the SAC 996601 because of the extent of control exercised by the person availing of the services. Upon examining the notices in Form DRC-01, the replies thereto and the impugned notices, this case does not fall within the limited category of cases in which a show cause notice may be assailed in a proceeding under Article 226 of the Constitution of India. Petition disposed off.
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