Maintainability of writ against GST show cause notice limited to jurisdictional defect or pleaded mala fides.

A writ petition challenging a GST show cause notice is not ordinarily maintainable at the notice stage. Interference under Article 226 is justified only where the issuing authority lacks jurisdiction or where mala fides are specifically pleaded and the concerned persons are properly impleaded. If the dispute involves factual or mixed questions of fact and law, the matter should be left to the competent authority to consider the materials and the petitioner's explanation. Judicial review at this stage is confined to the legality of the process, not the merits of the allegations. On these principles, the challenge to the show cause notice was held not maintainable and the writ petition was dismissed.

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Issues: Whether a writ petition challenging a show cause notice under the GST regime was maintainable in the absence of a clear jurisdictional defect or a pleaded case of mala fides.

Analysis: A writ petition against a show cause notice is not to be entertained as a matter of course. Interference is justified only where the authority lacks jurisdiction or where mala fides are specifically pleaded and appropriately impleaded. Where the dispute turns on factual or mixed questions of fact and law, the proper course is adjudication by the competent authority on the basis of the materials and the petitioner's explanation. Judicial review under Article 226 is confined to examining the legality of the process and not to deciding the merits of the allegations at the show cause stage.

Conclusion: The challenge to the show cause notice was not maintainable at this stage and the writ petition was dismissed.

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