https://www.taxtmi.com/caselaws?id=763251 Calcutta HC dismissed writ petition challenging Show Cause Notice under Section 74 of CGST/WBGST Acts for alleged wrongful ITC availment from unregistered/non-existent suppliers. Court held SCN merely initiates adjudicatory process and doesn't warrant judicial interference unless issued without jurisdiction or ex-facie perverse. Petitioners failed to demonstrate jurisdictional error. Natural justice violation claim rejected as adequate opportunity was provided to respond to draft audit report. Court emphasized statutory framework provides sufficient opportunity for defense during adjudication process, making premature judicial intervention impermissible. Taxpayers must follow statutory adjudication mechanism rather than seeking writ relief. en-us Fri, 13 Dec 2024 00:00:00 +0530 Fri, 04 Jul 2025 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763251 Calcutta HC dismissed writ petition challenging Show Cause Notice under Section 74 of CGST/WBGST Acts for alleged wrongful ITC availment from unregistered/non-existent suppliers. Court held SCN merely initiates adjudicatory process and doesn't warrant judicial interference unless issued without jurisdiction or ex-facie perverse. Petitioners failed to demonstrate jurisdictional error. Natural justice violation claim rejected as adequate opportunity was provided to respond to draft audit report. Court emphasized statutory framework provides sufficient opportunity for defense during adjudication process, making premature judicial intervention impermissible. Taxpayers must follow statutory adjudication mechanism rather than seeking writ relief. Case-Laws GST Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763251