Section 74 of the CGST Act, 2017 – Demand –- The petitioner challenged the impugned SCNs dated 26th September, 2022, on the ground that the authority while issuing the impugned notice has already made up their mind and that on the similar issue earlier central authority has already dropped the proceeding. The court observed this petition is premature since the petitioner has not replied to the impugned SCNs and it is its mere apprehension that if it files the objection that will not be considered by the authority. The court is not inclined to entertain this writ petition by holding that the same as premature and on the ground of alternative remedy.

Held that:- The Hon’ble High Court dismissed the petition.