Classification of Services Cannot Be Decided in Writ at Notice Stage: SC

Union of India & Ors. Vs Coastal Container Transporters Association & Ors. (Supreme Court of India) The Supreme Court allowed the Union of India’s appeal and set aside the Gujarat High Court’s judgment, holding that the High Court ought not to have entertained a writ petition challenging show cause notices issued under Section 73(1) of the Finance Act, 1994 at the notice stage. The respondents, comprising an association of transport operators and two transport companies, had approached the High Court after show cause notices proposed to classify their services as “car...