The court declined to entertain the writ application only on the ground that the matter is still at the stage of show cause notice.
Section 130 of the CGST Act, 2017- Goods in Transit – The applicant challenged SCN dated 18.09.2020 issued under Section 130 of the Act. The court observed that after hearing they are not inclined to interfere at the this stage of SCN. The applicant’s counsel requested to withdraw this writ application leaving it open for him to raise all the legal contentions available to him including the issue of jurisdiction.
Held that:- The Hon’ble High Court held that it shall be open for the writ applicant to raise all the legal contentions available to him before the respondent, who shall adjudicate the SCN without being influenced.