GST demand-cum-show-cause notice upheld where discrepancy was communicated, reply considered, and no writ interference was warranted at notice stage.

A writ challenge to a GST demand-cum-show-cause notice was rejected where the assessee had already been informed of the discrepancy through a prior communication and had been given an opportunity to explain it. The notice, though not in the prescribed title form, was treated as substantively consistent with the model format and only a preliminary step in the statutory process, not a final assessment. Because the assessee had responded and no denial of opportunity was shown, the Court found no illegality warranting writ interference at the notice stage. The dispute was left open to be pursued through the ordinary GST adjudication process.

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Issues: Whether the writ petition challenging the demand-cum-show-cause notice issued under the GST law was maintainable on the ground that the scrutiny procedure under Section 61 of the GST Act and Rule 99 of the Bihar GST Rules had not been followed, and whether the assessee had been denied an opportunity to explain the discrepancy noticed.

Analysis: The communication preceding the impugned notice informed the assessee of the discrepancy and called for an explanation. The reply was received but found unsatisfactory. The notice, though not titled in the prescribed form, was found to be in substance identical to the model form under the Rules. The Court held that this was only a preliminary step leading to the demand-cum-show-cause notice and not a final assessment. Since the assessee had already been put to notice of the discrepancy and had responded, no illegality was found in the issuance of the notice warranting writ interference.

Conclusion: The challenge to the show-cause notice failed, and the writ petition was not entertained.

Final Conclusion: The proceeding remained open for the assessee to raise objections in the statutory process, but the Court declined to interfere at the notice stage.

Ratio Decidendi: A writ court will not interfere with a GST demand-cum-show-cause notice where the assessee has been informed of the discrepancy, afforded an opportunity to explain, and the impugned action is only a preliminary step toward adjudication.

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