Writ interference at show cause notice stage declined where fly ash brick composition dispute could be raised before the authority.

Writ interference was declined at the show cause notice stage under the Odisha GST regime because the dispute concerned the ingredients and raw material usage in fly ash bricks, which could be raised before the adjudicating authority in reply. The Court held that it should not examine the merits or correctness of the tax demand at the notice stage and left the petitioner to pursue objections, including any request for verification, in accordance with law.

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Issues: Whether the writ court should interfere at the stage of a show cause notice issued under Section 74 of the Odisha Goods and Services Tax Act, 2017, concerning the petitioner's challenge to the components and raw material usage in fly ash bricks.

Analysis: The petition questioned the notice demanding tax liability on the basis of the raw materials used in manufacturing fly ash bricks and sought verification of the composition before further action. The Court noted that the dispute centred on the ingredients of the product and that the petitioner could place all objections, including the request for verification, before the authority in reply to the notice. At the notice stage, the Court declined to enter into the merits or adjudicate the correctness of the demand.

Conclusion: Interference was declined at the stage of the show cause notice, leaving the petitioner to pursue objections before the authority in accordance with law.

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