Writ not allowed as appellate remedial measure avaialble

The Madras High Court, by its common order dated 8 June 2026 (as modified on 25 June 2026), dismissed writ petitions filed by Canon India Private Limited challenging three show cause notices issued under Section 74 of the GST enactments for FYs 2017-18, 2018-19 and 2019-20. 

The Court held that the notices were issued within the statutory period of limitation, disputed questions of fact could not be decided under Article 226, and the petitioner must submit its reply before the adjudicating authority for a decision on merits.