GST summons challenge is premature when no final adjudication exists and objections remain for the competent authority to decide.

Writ petitions challenging only GST summons or notices were held premature where no show cause notice or final adjudication had yet been made. The petitioners' objections, including their claim that dealings with members were not liable to GST, were left to the competent authority in the first instance. The authority was to consider the reply and grant an opportunity of hearing before passing orders in accordance with law. The petitions were disposed of by directing expeditious consideration of the objections, and further proceedings pursuant to the summons were kept in abeyance until that decision.

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Issues: Whether writ petitions challenging only a summons or notice under the GST enactments were maintainable at this stage.

Analysis: The petitions assailed summons or notice issued under the GST regime, but no show cause notice or final adjudication had yet been made. The claims raised by the petitioners, including the contention that their dealings with members were not liable to GST, were matters that could and should be placed before the competent authority in the first instance. The authority was also required to consider any reply filed and afford an opportunity of hearing before passing orders in accordance with law.

Conclusion: The writ petitions were premature and not fit for interference at that stage; the petitioners were relegated to the competent authority for consideration of their objections.

Final Conclusion: The matters were disposed of by directing the competent authority to decide the petitioners' objections expeditiously, and further proceedings pursuant to the summons were kept in abeyance until such decision.

Ratio Decidendi: A writ petition challenging only a summons or notice under the GST law is premature where the competent authority has yet to consider the petitioner's objections and no final adjudication has been made.

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