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2024 (7) TMI 363 - HC - GSTLevy of GST - un-denatured Extra Neutral Alcohol - HELD THAT - As rightly contended by the respondents it is only a show-cause notice issued by respondent No. 1 calling upon the petitioner to submit his explanation. An option was also given to seek personal hearing. Even though there is no explanation by the petitioner for the reasons best known to him the petitioner has rushed to this court seeking to quash the show-cause notice on several grounds and such grounds could have been raised by the petitioner in his written explanation as to why said show-cause notice could not have been issued. The Apex Court in UNION OF INDIA OTHERS VERSUS COASTAL CONTAINER TRANSPORTERS ASSOCIATION OTHERS 2019 (2) TMI 1497 - SUPREME COURT frowned upon the practice of approaching this Court on issuance of show-cause notice without giving written explanation to enable the authority to consider his defence and to pass appropriate orders. Therefore the petitioner has rushed to this court to challenge the show-cause notice without availing the opportunity given to him to submit his written explanation. Therefore the writ petition is not maintainable. Petition dismissed.
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