The petitioner has approached this Court aggrieved by Ext.P3 notice which indicates that interest amounts will be demanded from him for delayed payment of GST. Although various contentions are raised in this writ petition in its challenge against the notice, I am of the view that the petitioner should be relegated to the alternate remedy of filing his objections to Ext.P3 notice, and getting the same adjudicated before the adjudicating authority, before approaching this Court in a challenge against any decision taken by the respondent. At this stage of the proceedings where all that is issued to the petitioner is a notice, and he has an opportunity to file objections to the same, I do not deem it necessary to admit this writ petition under Article 226 of the Constitution of India. Accordingly, without prejudice to the right of the petitioner to file his formal objections to Ext.P3 notice, and thereafter getting the matter adjudicated by the adjudicating authority on merits, the writ petition in its challenge against Ext.P3 notice is dismissed.
2. Taking note of the submissions of the learned counsel for the petitioner that he would require some time to file his formal objections before the respondent, I direct that if the petitioner files his formal objections before the 6th respondent in response to Ext.P3 notice, then the said respondent shall place the notice as also the objections before the adjudicating authority for an adjudication of the issue raised in the notice. The adjudicating authority shall thereafter pass orders after hearing the petitioner, within three months from the date of receipt of a copy of the objections.