Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2021 (7) TMI 1161

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the present case, the impugned show cause notice provides all the details regarding allegations. The petitioner is asked to submit their representations/defence or documents to defend their case by availing the opportunity. Therefore, the petitioner is expected to defend their case before the competent authority by submitting their explanations/defence statements and thereafter, the authorities are bound to consider the materials available on record as well as the grounds raised by the petitioner in their defence statement and take a decision and pass speaking order by furnishing reasons for such a decision This Court is of the considered opinion that the writ petitioner has not established any acceptable ground for the purpose of enter .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at the interim order granted by the Andhra Pradesh High Court cannot be followed as a precedent for the purpose of admitting the present Writ Petition. 4.The petitioner has raised several grounds, both on merits as well as on the principles elaborately. However, this Court is not inclined to adjudicate all such issues on merits, in the present Writ Petition, as the relief sought for is to quash the show cause notice issued by the 1st respondent. All such factual issues are to be adjudicated by the competent authority with reference to the documents and evidences made available and High Court cannot adjudicate those issues on merits in a writ proceedings. 5.No writ against a show cause notice needs to be entertained in a routine manner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ission, omission and error and allowing some persons to escape from the clutches of law. Thus, it is always preferable that the adjudication on merits are conducted by the authorities competent and thereafter, by the appellate authority, who is the final fact finding authority, which will be of greater assistance for the High Court for the purpose of exercise of powers of judicial review under Article 226 of the Constitution of India. 7.The power of judicial review is to scrutinise the processes through which the jurisdiction is taken by the competent authorities in consonance with the law, but not the decision itself. Thus, the Courts always exercise restraint in entertaining a Writ Petition filed against the show cause notices. 8 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates