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    <title>2026 (5) TMI 345 - JAMMU AND KASHMIR AND LADAKH HIGH COURT</title>
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    <description>GST show cause notices issued under the statutory demand provisions should ordinarily be answered before the adjudicating authority rather than challenged through a writ petition. The availability of a reply mechanism enables noticees to place their material and contest the proposed demand on merits, while a subsequent demand order is subject to the statutory appellate remedy. On that basis, a writ challenge at the show cause notice stage is premature where effective alternative remedies are available. Parties must pursue the statutory adjudication and, where required, appellate process.</description>
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