https://www.taxtmi.com/caselaws?id=440542 A writ petition challenging preliminary reports issued during an ongoing GST investigation was held premature and dismissed. The court found that the notices were only at the investigative stage, where objections and personal hearing had been invited before any adjudicatory step. As the petitioners had been given multiple opportunities to respond but did not avail them, and the investigation was traceable to the statutory power of inspection and authorisation under the West Bengal GST regime, there was no ground for interference at that interlocutory stage. Reliance on a different statutory setting was found inapplicable. en-us Mon, 17 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440542 A writ petition challenging preliminary reports issued during an ongoing GST investigation was held premature and dismissed. The court found that the notices were only at the investigative stage, where objections and personal hearing had been invited before any adjudicatory step. As the petitioners had been given multiple opportunities to respond but did not avail them, and the investigation was traceable to the statutory power of inspection and authorisation under the West Bengal GST regime, there was no ground for interference at that interlocutory stage. Reliance on a different statutory setting was found inapplicable. Case-Laws GST Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440542