GST show cause challenge on mutuality was held premature, with authority directed to decide after hearing the taxpayer.

A writ petition challenging GST show cause notices on the ground of mutuality was held premature. The Court directed the competent authority to consider the petitioner's reply, afford an opportunity of hearing, and decide the matter in accordance with law, while expressly not expressing any view on the merits.

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Outcome: The writ petition challenged show cause notices under the GST regime on the ground of mutuality, but the Court found the challenge premature and directed the competent authority to consider the petitioner's reply and decide the matter in accordance with law after giving an opportunity of hearing, without expressing any view on merits.

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