Writ petition against Show Cause Notice is premature before reply
The Hon’ble Madras High Court in Renaatus Projects Private Limited v. The Joint Director &Anr. [W.P. No. 32465 of 2024, order dated August 26, 2025] held that a writ petition challenging a Show Cause Notice (SCN) demanding GST on offshore construction services by a Foreign Branch Office (FBO) for a project in Mauritius is premature at the SCN stage, and directed the petitioner to file a detailed reply to the SCN before seeking judicial review.