Input Tax Credit notices and premature vires challenge left for statutory adjudication; objections to be heard expeditiously.

The CGST framework and rules were treated as a complete code for departmental action, so the challenge to show-cause notices and pre-intimation notices blocking Input Tax Credit was left to be examined on the facts of each case rather than in collective writ proceedings. The constitutional challenge to Section 16(2)(c) of the CGST Act was held premature at the notice stage, with all factual and legal objections preserved for adjudication. Where only pre-show-cause intimation had been issued, the filed objections were to be considered expeditiously after giving an opportunity of hearing, and the merits remained open.

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Issues: Whether the challenge to the show-cause notices and pre-intimation notices blocking Input Tax Credit could be decided in the present writ petitions, and whether the vires challenge to Section 16(2)(c) of the CGST Act could be entertained at this stage.

Analysis: The CGST framework and the rules framed thereunder were treated as a complete code governing departmental action. The notices required case-specific examination on their own facts, and the Court declined collective adjudication on merits. The constitutional challenge to the statutory provision was held to be premature at the notice stage, while preserving all factual and legal contentions for the adjudicating authority. In matters where only pre-show-cause intimation had been issued, the objections already filed were directed to be considered expeditiously with an opportunity of hearing.

Conclusion: The writ petitions were not allowed on merits, but the petitioners obtained a direction for consideration of replies and objections in accordance with law, with all substantive contentions kept open.

Final Conclusion: The proceedings were brought to an end with directions for statutory adjudication or reconsideration at the departmental stage, while leaving the merits and the vires challenge open.

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