The High Court dismissed the writ petition challenging the show...

The High Court dismissed the writ petition challenging the show cause notice issued for wrongful availment of input tax credit by the petitioners. The Court held that the show cause notice u/s 74 of the CGST/WBGST Acts is merely initiation of adjudication and does not warrant judicial interference unless issued wholly without jurisdiction or ex-facie perverse. Relying on Supreme Court's decision in Mohd. Ghulam Ghouse case, the Court ruled that writ jurisdiction can be invoked only when the notice lacks jurisdiction, and interim relief cannot be granted bypassing the statutory adjudication mechanism. The Court found no jurisdictional error or procedural impropriety in issuing the notice and emphasized that procedural grievances can be effectively addressed during adjudication u/s 74(9). The statutory framework provides sufficient opportunity for taxpayers to raise defenses, and premature judicial intervention is impermissible.