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The writ petition is premature as the adjudication on the impugned notice is yet to be made.

Section 39 of the CGST Act — Returns – The petitioner approached on issuance of notice intimating discrepancy in the return, which showed that an amount of Rs. 20,31,000/- was not reflected in the return. He sought a direction upon the respondent to decide upon the issue based upon the reply to show cause filed, that though GST has been collected but it is not being reflected in the return due to his mistake. The respondent department submitted that the writ petition is premature as the adjudication on the impugned notice is yet to be made. Held that:- The Hon’ble High Court directed Respondent to conclude the inquiry within a reasonable time preferably within 16 weeks.