Writ against GST show-cause notice was not entertained where jurisdiction and applicability objections could be raised before the authority.

A writ petition challenging a GST show-cause notice was not entertained because the noticee had an effective statutory opportunity to respond before the competent authority. The petitioner was left free to raise objections on jurisdiction and to contend that the transaction did not fall within the CGST Act, IGST Act, or Jammu and Kashmir GST Act. The authority was directed to consider the reply on merits and in accordance with law, and no coercive action was to be taken until a decision was made. The stated principle is that a writ against a show-cause notice is ordinarily inappropriate where the noticee can place jurisdictional and applicability objections before the issuing authority.

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Issues: Whether the petition challenging the show-cause notice under the GST enactments was liable to be entertained, and whether the petitioner could raise objections as to jurisdiction and applicability of the tax laws before the authority issuing the notice.

Analysis: The notice was only a show-cause notice and the petitioner had an opportunity to file a reply. The petitioner was expressly left free to object to the jurisdiction of the Commissioner and to contend before the authority that the transaction did not fall under the CGST Act, the IGST Act, or the Jammu and Kashmir GST Act. The authority was directed to consider the reply on merits and in accordance with law, and no coercive action was to be taken until a decision was rendered.

Conclusion: The writ petition was not entertained, and the petitioner was relegated to the statutory reply and decision-making process before the Commissioner.

Ratio Decidendi: A writ petition against a show-cause notice will ordinarily not be entertained where the noticee has an effective opportunity to reply and raise jurisdictional or applicability objections before the competent authority.

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