https://www.taxtmi.com/caselaws?id=426514 A writ petition challenging a demand-cum-show cause notice under section 63 of the OGST Act was held not maintainable at the notice stage because the assessee had a statutory opportunity to reply and participate in the assessment. The court noted that no lack of jurisdiction or breach of natural justice was shown, and that writ interference is ordinarily restrained where an efficacious statutory remedy exists. A request to stay the assessment pending resolution of the royalty-GST issue was also rejected, as interim orders from other High Courts and pending Supreme Court proceedings did not bar continuation of the assessment process. en-us Tue, 26 Jul 2022 00:00:00 +0530 Sat, 05 Apr 2025 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426514 A writ petition challenging a demand-cum-show cause notice under section 63 of the OGST Act was held not maintainable at the notice stage because the assessee had a statutory opportunity to reply and participate in the assessment. The court noted that no lack of jurisdiction or breach of natural justice was shown, and that writ interference is ordinarily restrained where an efficacious statutory remedy exists. A request to stay the assessment pending resolution of the royalty-GST issue was also rejected, as interim orders from other High Courts and pending Supreme Court proceedings did not bar continuation of the assessment process. Case-Laws GST Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426514