https://www.taxtmi.com/caselaws?id=764918 A writ petition under Article 226 challenging a GST show cause notice raising disputed factual and statutory objections was not entertained because such matters should ordinarily be answered in the statutory adjudication process. The High Court held that objections that the penal provision came into force later and that the petitioner was not a taxable person could be raised before the adjudicating authority in reply to the notice. It applied the settled principle that writ interference at the show cause stage is exceptional, particularly where factual adjudication is required and an efficacious alternative remedy exists. The petitioner was relegated to contest the notice on merits before the competent authority. en-us Thu, 16 Jan 2025 00:00:00 +0530 Thu, 16 Oct 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764918 A writ petition under Article 226 challenging a GST show cause notice raising disputed factual and statutory objections was not entertained because such matters should ordinarily be answered in the statutory adjudication process. The High Court held that objections that the penal provision came into force later and that the petitioner was not a taxable person could be raised before the adjudicating authority in reply to the notice. It applied the settled principle that writ interference at the show cause stage is exceptional, particularly where factual adjudication is required and an efficacious alternative remedy exists. The petitioner was relegated to contest the notice on merits before the competent authority. Case-Laws GST Thu, 16 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764918