The petitioner has approached this Court aggrieved by Ext.P10 show cause notice issued to him under Section 74 of the GST Act. Although various contentions are raised in the writ petition in its challenge against the show cause notice, I am of the view that since Ext.P10 is only a show cause notice, against which the petitioner has an effective right to prefer an objection and get the matter adjudicated before the adjudicating authority, an interference with the show cause notice at this stage, even assuming that the contention is one regarding absence of jurisdiction, is not warranted in these proceedings under Article 226 of the Constitution of India.

2. I note that in response to Ext.P10 show cause notice, the petitioner has already filed a detailed objection through Ext.P12, wherein he has raised various contentions including the propriety of issuing the show cause notice, as also jurisdictional aspects. It is the contention of the petitioner that these ought to be considered by the adjudicating authority while passing an order on the proceedings initiated through Ext.P10 show cause notice.

3. Taking note of the said submission of the learned counsel for the petitioner, while dismissing the Writ Petition in its challenge against Ext.P10 show cause notice, I make it clear that the 1st respondent shall, while passing orders in the proceedings initiated by Ext.P10 show cause notice, consider the objections raised by the petitioner in Ext.P12, as also other objections raised at the time of hearing, and the order to be passed by him shall reflect a consideration of those objections. The 1 st respondent shall pass orders in the matter within an outer time limit of two months from the date of receipt of a copy of this judgment, after hearing the petitioner. The petitioner shall produce a copy of this judgment together with a copy of the writ petition before the 1 st respondent for further action.