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<h1>Writ against show cause notice challenging GST registration cancellation is not maintainable; statutory remedies must be used.</h1> Writ petitions seeking pre-emptive quashing of a show cause notice proposing cancellation of GST registration are not maintainable; the article applies ... Maintainability of a writ petition challenging issuance of a show cause notice proposing cancellation of GST registration. Writ against issuance of show cause notice - HELD THAT:- The Court held that a writ petition challenging the issuance of a show cause notice is not maintainable as a matter of settled law. The judgment records that this principle is trite and cites earlier decisions, including Secretary, Ministry of Defence and Others v Prabhash Chandra Mirdha and Commr. Of Central Excise Commissionerate v. M/s. Krishna Wax (P) Ltd. [2019 (11) TMI 673 - SUPREME COURT] as explanatory authority for the proposition. On that basis the writ petition filed to challenge the show cause notice (and seeking protection against coercive action) was held not maintainable and liable to be rejected at threshold. [Paras 4, 5] The writ petition challenging the show cause notice was dismissed in limine on the ground of non-maintainability. Final Conclusion: The special leave petition was dismissed; the Court affirmed that a writ against the mere issuance of a show cause notice proposing cancellation of GST registration is not maintainable and the petition was rejected in limine. Issues: Whether a writ petition challenging issuance of a show cause notice for cancellation of GST registration is maintainable.Analysis: The petition raises a challenge to a show cause notice proposing cancellation of GST registration. The Court examined settled precedent establishing that writ jurisdiction is ordinarily not available to pre-empt or quash the issuance of a show cause notice, and that such challenges are not maintainable where the remedy is to be sought in the statutory proceedings. The judgment notes that prior communications and an investigation by DGGI preceded the notice and that the petitioner had sought interim protection against coercive measures; nonetheless the writ was dismissed on the ground of non-maintainability of a writ against a show cause notice, following binding authority on the point.Conclusion: Writ petition dismissed; decision adverse to the assessee (in favour of the revenue).Ratio Decidendi: A writ petition seeking to quash or challenge the issuance of a show cause notice relating to cancellation of GST registration is not maintainable; such matters must ordinarily be contested within the statutory adjudicatory process rather than by pre-emptive writ relief.
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