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TMI Blog2020 (11) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice, against which the petitioner has an effective right to prefer an objection and get the matter adjudicated before the adjudicating authority, an interference with the show cause notice at this stage, even assuming that the contention is one regarding absence of jurisdiction, is not warranted in these proceedings under Article 226 of the Constitution of India. Taking note of the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Ext.P10 show cause notice issued to him under Section 74 of the GST Act. Although various contentions are raised in the writ petition in its challenge against the show cause notice, I am of the view that since Ext.P10 is only a show cause notice, against which the petitioner has an effective right to prefer an objection and get the matter adjudicated before the adjudicating authority, an int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst Ext.P10 show cause notice, I make it clear that the 1st respondent shall, while passing orders in the proceedings initiated by Ext.P10 show cause notice, consider the objections raised by the petitioner in Ext.P12, as also other objections raised at the time of hearing, and the order to be passed by him shall reflect a consideration of those objections. The 1 st respondent shall pass orders ..... X X X X Extracts X X X X X X X X Extracts X X X X
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