https://www.taxtmi.com/caselaws?id=410319 A writ petition challenging a GST show cause notice is not ordinarily maintainable at the notice stage. Interference under Article 226 is justified only where the issuing authority lacks jurisdiction or where mala fides are specifically pleaded and the concerned persons are properly impleaded. If the dispute involves factual or mixed questions of fact and law, the matter should be left to the competent authority to consider the materials and the petitioner's explanation. Judicial review at this stage is confined to the legality of the process, not the merits of the allegations. On these principles, the challenge to the show cause notice was held not maintainable and the writ petition was dismissed. en-us Tue, 27 Jul 2021 00:00:00 +0530 Tue, 25 Mar 2025 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410319 A writ petition challenging a GST show cause notice is not ordinarily maintainable at the notice stage. Interference under Article 226 is justified only where the issuing authority lacks jurisdiction or where mala fides are specifically pleaded and the concerned persons are properly impleaded. If the dispute involves factual or mixed questions of fact and law, the matter should be left to the competent authority to consider the materials and the petitioner's explanation. Judicial review at this stage is confined to the legality of the process, not the merits of the allegations. On these principles, the challenge to the show cause notice was held not maintainable and the writ petition was dismissed. Case-Laws GST Tue, 27 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410319