https://www.taxtmi.com/caselaws?id=781016 A writ challenge to a GST show-cause notice was held not maintainable where the notice contained specific allegations of fraud, wilful misstatement and suppression of facts. The High Court held that, at the notice stage, it should not decide whether the proper officer ought to have proceeded under a lesser limitation provision; that issue could be tested in the statutory adjudication proceedings. Because the competent authority remained available to examine the demand and limitation question, interference under Article 226 was not warranted. The challenge to the notice was therefore rejected and writ relief declined. en-us Wed, 29 Oct 2025 00:00:00 +0530 Wed, 12 Nov 2025 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781016 A writ challenge to a GST show-cause notice was held not maintainable where the notice contained specific allegations of fraud, wilful misstatement and suppression of facts. The High Court held that, at the notice stage, it should not decide whether the proper officer ought to have proceeded under a lesser limitation provision; that issue could be tested in the statutory adjudication proceedings. Because the competent authority remained available to examine the demand and limitation question, interference under Article 226 was not warranted. The challenge to the notice was therefore rejected and writ relief declined. Case-Laws GST Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781016