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Punjab & Haryana HC: Writ Against GST SCN on Disputed Facts Not Maintainable

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Summary

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  • The Punjab & Haryana High Court has disposed of four writ petitions filed by Aman Kumar Rathaur challenging interception proceedings and show cause notices related to iron scrap consignments.
  • The court ruled that the petitioner must address the validity of the show cause notice before the authorities, rather than through a writ petition, citing the Supreme Court's ruling in State of Punjab Vs M/s Shiv Enterprises.
  • The High Court emphasized that it cannot resolve disputed facts regarding tax evasion and that the petitioner has an alternative remedy to present his case.
  • All interim orders have been vacated, allowing the authorities to proceed in accordance with law.

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