Show Cause Notice –- The petitioner challenged the impugned notice dated 18th May, 2022, whereby the respondent asked the petitioner to furnish certain documents. The ground of challenge is that since the audit in respect of very same financial years have already been completed by another wing of the department of the CGST, it cannot initiate any further new proceeding or take any action against the petitioner. The court observed that the impugned notice is neither without jurisdiction nor there is any procedural irregularities in initiating the impugned proceeding nor the impugned proceeding has been initiated in contravention of any statutory provisions of the statute.  

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