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This Court is of the considered view that the challenge made by the petitioner to the impugned show cause notices is pre-mature as no final orders have been passed by the respondent.

Section 74 of Finance Act, 1994 — Show Cause Notice – The petitioner challenged the SCNs issued in respect of three assessment years namely 2017-2018, 2018-2019 and 2019-2020. The petitioner submitted that the respondent instead of taking action against the Seller, who has given a statement before the respondent, on 05.11.2019, that he alone is liable to pay the tax, has issued the SCNs to him under Section 74 (5) of the Act. The court observed that a SCN can be challenged through a writ. Held that:- The Hon’ble High Court directed the respondent to consider the petitioner's replies dated 05.06.2020 & 09.09.2020, as well as the supporting documents and pass final orders, on merits and in accordance with law, within a period of eight weeks.
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