Judicial Corner:The High Court held that a writ petition challenging a show cause notice under Section 74 of the CGST Act, 2017, is not maintainable at the preliminary stage. The SCN issued to the assessee contained detailed reasons and was part of the statutory adjudication process.(06.06.2025)

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Judicial Corner:

The High Court held that a writ petition challenging a show cause notice under Section 74 of the CGST Act, 2017, is not maintainable at the preliminary stage. The SCN issued to the assessee contained detailed reasons and was part of the statutory adjudication process. The Court emphasized that judicial intervention is unwarranted unless the SCN is issued without jurisdiction or is ex-facie perverse. Therefore, the writ petition was dismissed, allowing the adjudication process to proceed. {Himalaya Wellness Company V/s Union of India – (2025) 30 Centax 390 (H.P.)}