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2022 (12) TMI 1371 - HC - GSTValidity of SCN - petitioner challenges the legality of the notices, on the ground that the authority while issuing the impugned notice has already made up their mind and that on the similar issue earlier central authority has already dropped the proceeding - HELD THAT:- This writ petition is premature since the petitioner has not replied to the impugned showcause notices and it is its mere apprehension that if it files the objection that will not be considered by the authority who issued the impugned show-cause notices. It is a well settled principle of law that against the show-cause notices, writ court should be very reluctant to interfere unless the authority who issued the show-cause notices having inherent lack of jurisdiction or the notice is patently contrary to law. Petitioner will have ample opportunity to raise all the points in its objection to the impugned show-cause notices and will have also opportunity of personal hearing before the authority but still petitioner does not want to avail this opportunity and seeks to invoke constitutional writ jurisdiction of this Court. By a decision of the three Judges’ Bench of the Hon’ble Supreme Court in the case of INDO ASAHI GLASS CO. LTD. AND ANOTHER VERSUS INCOME TAX OFFICER AND OTHERS [2001 (9) TMI 5 - SUPREME COURT] where it has been held that the appropriate recourse against a show cause notice is to file a reply to the same and to take whatever defence is open to the petitioner. This writ petition is not entertained by holding that the same as premature and on the ground of alternative remedy - petition dismissed.
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