https://www.taxtmi.com/caselaws?id=786029 Challenge to a show cause notice under the GST framework raises disputed factual issues requiring full adjudication; the HC declined to interfere at the initiation stage because no final adverse conclusion exists, but held that the petitioner cannot be compelled to deposit proposed amounts before adjudication. The court recognised the revenue's reliance on recipient statements and documentary records (RUDs) but ensured the petitioner's right to crossexamine those witnesses and to rebut the reliability and inferences drawn from such documents. The matters must be examined on both facts and law during the adjudication process. en-us Mon, 02 Feb 2026 00:00:00 +0530 Wed, 04 Feb 2026 08:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786029 Challenge to a show cause notice under the GST framework raises disputed factual issues requiring full adjudication; the HC declined to interfere at the initiation stage because no final adverse conclusion exists, but held that the petitioner cannot be compelled to deposit proposed amounts before adjudication. The court recognised the revenue's reliance on recipient statements and documentary records (RUDs) but ensured the petitioner's right to crossexamine those witnesses and to rebut the reliability and inferences drawn from such documents. The matters must be examined on both facts and law during the adjudication process. Case-Laws GST Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786029