Premature writ challenge to GST show-cause notice rejected where the statutory mechanism was still ongoing.

A writ petition challenging a GST show-cause notice and proposed action was treated as premature because the statutory GST framework provides a complete mechanism for dealing with alleged tax evasion. Since a reply had already been filed and no final order had yet been passed by the competent authority, judicial interference at that stage was considered unwarranted, and no interference was made.

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Issues: Whether the writ petition challenging the show-cause notice and proposed action was maintainable when the statutory scheme under the GST enactment provided a complete mechanism and no final order had yet been passed.

Analysis: The dispute arose at the stage of a show-cause notice, after which a reply had already been filed. The governing GST framework was treated as a complete code providing the procedure for dealing with alleged tax evasion. Since the competent authority had not yet passed a final order, judicial interference at that stage was considered unwarranted.

Conclusion: The writ petition was held to be premature and no interference was made in the matter.

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