Writ challenge to GST show cause notice failed on disputed facts over alleged credential misuse and identity theft.

A writ challenge to a GST show cause notice based on alleged misuse of credentials and identity theft was held to raise disputed questions of fact, which are not suitable for determination in writ proceedings. The court noted that these allegations had already been placed before the competent authorities for examination. The petition was disposed of with liberty to submit supporting material to the respondents during finalisation of the notice proceedings, and all rights and contentions were kept open.

---

---

Issues: Whether the writ petition challenging the show cause notice could be entertained on the plea that the petitioner's GST credentials were misused and that the proceedings related to a period after closure of the proprietorship firm.

Analysis: The challenge turned on allegations of misuse of credentials and identity theft, which required factual inquiry. Such disputed questions of fact were not amenable to determination in writ proceedings, and the allegations had already been placed before the competent authorities for examination.

Outcome: The writ petition was disposed of with liberty to the petitioner to place all supporting material before the respondents for consideration while finalising the show cause notice proceedings, and all rights and contentions were kept open.

---