ISC Processors (P.) Ltd. v. Superintendent Burrabazar Division, Kolkata North

Where petitioner challenged show cause notice under Article 226, citing lack of jurisdiction and bona fide GST-paid purchases, and department alleged transactions with non-existent suppliers and ineligible ITC, interference was declined as only a notice existed and statutory adjudication remedy was available; petitioner was directed to reply and authority to adjudicate after hearing parties