Writ against show cause notice challenging GST registration cancellation is not maintainable; statutory remedies must be used.

Writ petitions seeking pre-emptive quashing of a show cause notice proposing cancellation of GST registration are not maintainable; the article applies the settled principle that such challenges must be pursued within the statutory adjudicatory process rather than by anticipatory writ relief, and notes dismissal of the petition on that ground. The operative legal point is that where the statutory scheme provides an adjudicatory remedy, writ jurisdiction ordinarily should not be invoked to pre-empt or stay the statutory proceedings.

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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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