🔶CGST/SGST Acts - GST statutory scheme does not permit adjudication in stages or allow proper officers to decide issues on a preliminary basis 🔶CGST/SGST Acts - High Court cannot entertain writ petitions against GST show cause notices to direct part adjudication, except in cases of complete lack of jurisdiction 🔶CGST/SGST Acts - Writ petitions against show cause notices - Jurisdiction under Art.226 cannot be exploited by those who can afford to wait at the expense of those who cannot, by dragging matters to Court for peripheral issues *2025 KHC OnLine 1593*