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    <title>2025 (11) TMI 1857 - BOMBAY HIGH COURT</title>
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    <description>HC held that the writ petitions challenging GST show cause notices on goods classification were not maintainable due to the availability of an effective statutory remedy. The proper adjudicating authority had issued the notices, and there was no lack of jurisdiction or breach of natural justice. Classification issues required factual investigation and consideration of prior orders, best undertaken by the adjudicating authority in the first instance. Relying on SC precedent disapproving quashing of SCNs on classification at the notice stage, HC declined interference and dismissed the petitions.</description>
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      <description>HC held that the writ petitions challenging GST show cause notices on goods classification were not maintainable due to the availability of an effective statutory remedy. The proper adjudicating authority had issued the notices, and there was no lack of jurisdiction or breach of natural justice. Classification issues required factual investigation and consideration of prior orders, best undertaken by the adjudicating authority in the first instance. Relying on SC precedent disapproving quashing of SCNs on classification at the notice stage, HC declined interference and dismissed the petitions.</description>
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