https://www.taxtmi.com/caselaws?id=787325 A writ under Article 226 is ordinarily not maintainable to adjudicate the merits of a show cause notice issued under Sections 74 and 74A of the Central Goods and Services Tax Act; the court declined to decide substantive revenue demands and dismissed the petition. The petitioner's own plea of being the supplier and the character of the challenge meant other factual or merit-based grounds could not be resolved in a writ directed solely against the show cause notice. Procedurally the petitioner was granted liberty to file a reply within 15 days and the competent authority was directed to consider it on its merits without prejudice. en-us Tue, 24 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787325 A writ under Article 226 is ordinarily not maintainable to adjudicate the merits of a show cause notice issued under Sections 74 and 74A of the Central Goods and Services Tax Act; the court declined to decide substantive revenue demands and dismissed the petition. The petitioner's own plea of being the supplier and the character of the challenge meant other factual or merit-based grounds could not be resolved in a writ directed solely against the show cause notice. Procedurally the petitioner was granted liberty to file a reply within 15 days and the competent authority was directed to consider it on its merits without prejudice. Case-Laws GST Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787325