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    <title>2026 (6) TMI 786 - ALLAHABAD HIGH COURT</title>
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    <description>A writ petition against a show-cause notice was not entertained where no final determination of liability had yet been made, and the petitioner was left to file objections and a further reply before a reasoned speaking order. The jurisdictional challenge to the notice also failed: the relevant orders vested authority in the Deputy or Assistant Commissioner under the CGST framework with jurisdiction under Rule 11 of the Rules, and the description or rubber stamp below the signature was treated as immaterial. The writ petition was dismissed, with liberty to pursue objections before the authority and then avail statutory remedies.</description>
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      <description>A writ petition against a show-cause notice was not entertained where no final determination of liability had yet been made, and the petitioner was left to file objections and a further reply before a reasoned speaking order. The jurisdictional challenge to the notice also failed: the relevant orders vested authority in the Deputy or Assistant Commissioner under the CGST framework with jurisdiction under Rule 11 of the Rules, and the description or rubber stamp below the signature was treated as immaterial. The writ petition was dismissed, with liberty to pursue objections before the authority and then avail statutory remedies.</description>
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