Premature writ challenge to show cause notice rejected where factual issues remained unanswered and no reply had been filed.

A writ petition challenging a show cause notice was found premature because the notice raised factual issues requiring adjudication and the petitioner had not yet filed a reply. The Court declined interference at the notice stage, holding that the objection to the proposed exercise of authority by the Directorate General of Goods and Services Tax Intelligence could not be examined before the adjudicatory process was completed. The petition was dismissed as premature, leaving the show cause notice undisturbed.

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Issues: Whether the writ petition challenging the show cause notice was premature and whether the objection that the Directorate General of Goods and Services Tax Intelligence could not act as the adjudicating authority warranted interference.

Analysis: The petition assailed only a show cause notice. The allegations in the notice required factual determination, and the petitioner had not even filed a reply to the notice. In these circumstances, the challenge to the notice and to the proposed exercise of authority was held to be premature.

Conclusion: The writ petition was dismissed as premature, and no interference was made with the show cause notice.

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