Writ Jurisdiction Not Invokable Against SCN Issued u/s 74 of CGST Act at Preliminary Stage: Kerala HC

The Kerala High Court has ruled that writ jurisdiction is not invokable against a show cause notice issued under Section 74 of the CGST Act at the preliminary stage. This decision highlights the importance of following prescribed legal procedures. It underscores the need to exhaust available remedies before approaching the High Court. This ruling reflects the court's stance on premature interventions. It emphasizes the importance of adhering to legal processes. The High Court's order ensures procedural integrity.