Premature writ challenge to GST intimation failed where no show cause notice or adjudication order had been issued.

An intimation under Section 73(5) of the Karnataka GST Act is only an ascertainment of tax, accompanied by liberty to pay the amount with interest or file objections. Because no show cause notice under Section 73(1) had been issued and no adjudication order under Section 73(9) had been passed, the writ petition was directed against a stage preceding the statutory adjudicatory process. The Karnataka High Court held that the petition was premature and could not be entertained at that stage.

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Issues: Whether the writ petition challenging the intimation of tax issued under Section 73(5) of the Karnataka Goods and Services Tax Act, 2017 was premature and not maintainable at that stage.

Analysis: The intimation under Section 73(5) was only an ascertainment of tax, coupled with liberty to pay the amount with interest or submit objections. No show cause notice under Section 73(1) had been issued and no adjudication order under Section 73(9) had been passed. The challenge was therefore directed against a stage preceding the statutory adjudicatory process.

Conclusion: The writ petition was premature and could not be entertained at that stage; the challenge failed.

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