https://www.taxtmi.com/caselaws?id=789523 The CGST framework and rules were treated as a complete code for departmental action, so the challenge to show-cause notices and pre-intimation notices blocking Input Tax Credit was left to be examined on the facts of each case rather than in collective writ proceedings. The constitutional challenge to Section 16(2)(c) of the CGST Act was held premature at the notice stage, with all factual and legal objections preserved for adjudication. Where only pre-show-cause intimation had been issued, the filed objections were to be considered expeditiously after giving an opportunity of hearing, and the merits remained open. en-us Thu, 02 Apr 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789523 The CGST framework and rules were treated as a complete code for departmental action, so the challenge to show-cause notices and pre-intimation notices blocking Input Tax Credit was left to be examined on the facts of each case rather than in collective writ proceedings. The constitutional challenge to Section 16(2)(c) of the CGST Act was held premature at the notice stage, with all factual and legal objections preserved for adjudication. Where only pre-show-cause intimation had been issued, the filed objections were to be considered expeditiously after giving an opportunity of hearing, and the merits remained open. Case-Laws GST Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789523