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    <title>Writ Petitions Not Admissible for Challenging SCN Without Jurisdictional Grounds</title>
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    <description>Writ petitions seeking to quash show cause notices cannot bypass the statutory scheme where petitioners have effective alternate remedies; disputes over entitlement to GST exemptions or nil rates are fact intensive and properly resolved through the adjudicatory and appellate mechanisms, and writ jurisdiction is confined to cases involving jurisdictional excess, breach of natural justice, or constitutional invalidity.</description>
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      <description>Writ petitions seeking to quash show cause notices cannot bypass the statutory scheme where petitioners have effective alternate remedies; disputes over entitlement to GST exemptions or nil rates are fact intensive and properly resolved through the adjudicatory and appellate mechanisms, and writ jurisdiction is confined to cases involving jurisdictional excess, breach of natural justice, or constitutional invalidity.</description>
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