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2020 (11) TMI 321 - HC - GSTEx-parte order - non application of mind - It is the contention of the petitioner that arbitrarily, without application of mind to the reply dated 05.06.2020 as well as the reply dated 09.09.2020, the respondent has issued the impugned show cause notices all dated 21.09.2020 - HELD THAT:- It is settled law that a show cause notice can be challenged through a writ petition, only, if it has been issued without authority under law. In the case on hand, the petitioner has admittedly challenged the show cause notices issued by the respondent. Admittedly, no final orders have been passed by the respondent. The apprehension of the petitioner is that the respondent has not applied his mind and has not considered the replies dated 05.06.2020 & 09.09.2020 sent by the petitioner. According to him, arbitrarily and without considering the said replies, the impugned show cause notices have been sent to the petitioner. These writ petitions are disposed of by directing the respondent to consider the petitioner's replies dated 05.06.2020 & 09.09.2020, as well as the supporting documents placed by him - Petition disposed off.
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