Writ against show cause notice at pre-adjudication stage declined, with liberty to raise all legal objections before the authority.

A writ challenge to a show cause notice at the pre-adjudication stage under the CGST Act was not entertained, as writ interference was considered inappropriate while proceedings remained pending before the adjudicating authority. The petition was permitted to be withdrawn with liberty to raise all legal and jurisdictional objections before that authority. The authority was directed to decide the notice on its own merits and without being influenced by the Court's refusal to intervene, which was confined to the preliminary stage alone.

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Outcome: The writ application challenging the show cause notice under Section 130 of the Central Goods and Services Tax Act, 2017 was disposed of as not pressed, with liberty to raise all contentions before the authority.

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