ABDUL SALEEM v. ASSISTANT COMMISSIONER, ANTI EVASION OFFICE OF THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE

Introduction

This judgment reiterates the settled principle that High Courts should ordinarily not interfere with a Show Cause Notice (SCN) under Article 226 of the Constitution, except in exceptional circumstances. The Kerala High Court held that questions relating to the applicability of Section 122, the status of the petitioner as a taxable person, and other legal as well as factual disputes require adjudication by the competent authority and cannot be decided at the stage of issuance of a show cause notice.

The Court emphasized that writ jurisdiction cannot be invoked merely because the assessee alleges that the notice is without jurisdiction or legally unsustainable. Such issues should first be raised before the adjudicating authority.