Writ interference against a GST show cause notice was declined, and the assessment proceeding was allowed to continue.

A writ petition challenging a demand-cum-show cause notice under section 63 of the OGST Act was held not maintainable at the notice stage because the assessee had a statutory opportunity to reply and participate in the assessment. The court noted that no lack of jurisdiction or breach of natural justice was shown, and that writ interference is ordinarily restrained where an efficacious statutory remedy exists. A request to stay the assessment pending resolution of the royalty-GST issue was also rejected, as interim orders from other High Courts and pending Supreme Court proceedings did not bar continuation of the assessment process.

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Issues: Whether a writ petition could be entertained to quash a demand-cum-show cause notice issued under section 63 of the OGST Act, and whether the assessment proceedings should be stayed pending adjudication on the royalty-GST issue.

Analysis: The notice was issued for assessment of an unregistered person under section 63 of the OGST Act read with the prescribed GST forms and rules. The proceeding was only at the stage of show cause notice, with a statutory opportunity to reply and participate in the assessment process. The availability of an efficacious statutory mechanism, the absence of any demonstrated lack of jurisdiction or breach of natural justice, and the settled restraint against interference at the notice stage weighed against exercise of writ jurisdiction. Interim orders of other High Courts and pending proceedings before the Supreme Court on the royalty issue were held not to justify staying the assessment proceeding, particularly when those interim orders did not restrain assessment itself.

Conclusion: The writ petition was not maintainable at the show cause notice stage and the prayer to stay the proceeding was rejected.

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