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Petitioner cannot challenge notices which do not compel him to resort to any particular course of action, therefore challenge of such notices fails and is accordingly dismissed.

Section 73 and 74 of the CGST Act — Show Cause Notice -- The petitioner challenged notices issued to him, prior to the issuance of a show cause notice under Section 73 and 74 of the Act. The petitioner raised various contentions in the writ petition. The court observed that at this stage of the proceedings, where the petitioner is only being requested to pay certain amounts for avoiding a show cause notice that could possibly follow under Section 73/74, there is no compulsion or demand on the petitioner necessitating an interference in these proceedings. Held that:- The Hon’ble High Court held that challenge against notices failed and is accordingly dismissed.