https://www.taxtmi.com/caselaws?id=770523 HC dismissed the writ petition challenging a show cause notice under CGST Act, 2017, ruling it non-maintainable due to availability of alternate statutory remedy. The court held that when a statute creates rights and prescribes enforcement procedures, the statutory remedy must be exhausted before invoking Article 226. The 15-page detailed show cause notice was found procedurally adequate without pre-conceived bias or natural justice violations. No exceptional circumstances existed to bypass the exhaustion of remedies rule, making the petition premature. en-us Thu, 08 May 2025 00:00:00 +0530 Fri, 09 May 2025 15:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770523 HC dismissed the writ petition challenging a show cause notice under CGST Act, 2017, ruling it non-maintainable due to availability of alternate statutory remedy. The court held that when a statute creates rights and prescribes enforcement procedures, the statutory remedy must be exhausted before invoking Article 226. The 15-page detailed show cause notice was found procedurally adequate without pre-conceived bias or natural justice violations. No exceptional circumstances existed to bypass the exhaustion of remedies rule, making the petition premature. Case-Laws GST Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770523