Non-adjudicated show cause notice prevents mandamus for refund of deposited service tax: High Court.

The High Court held that since the show cause notice is pending adjudication, the decision in the HSBC case cannot be relied upon for seeking a mandamus directing refund of the deposit made under protest for Service Tax Liability on Interchange Fees. Granting such a refund by way of writ of mandamus would render the adjudication of the show cause notice infructuous. Except in exceptional circumstances, a mandamus to act in a particular way is not typically issued. However, the Court directed the respondents to adjudicate the show cause notice along with the Corrigendum within eight weeks, disposing off the petition. .....

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