Dr. A.K.Jayasankaran Nambiar, J. This Writ Petition has been posted before us by the Registry after getting orders from the Honourable the Chief Justice pursuant to a reference order dated 07.11.2024 of a learned Single Judge in the writ petition.

2. We have heard Smt.Ammu Charles, the learned counsel for the petitioner, Sri.Mohammed Rafeeq, the learned Special Government Pleader for the State and Sri.S.Sreejith and Sri. J. Vishnu, the learned counsel for the Union of India. We have also gone through the pleadings in the case, the judgments cited across the bar and the reference order of the learned Single Judge.

3. The petitioner is essentially aggrieved by Exts.P2 and P4 authorisation and show cause notice, respectively, served on it in connection with proceedings initiated against under Section 74 of the Central Goods and Services Tax Act [hereinafter referred to as the“CGST Act”]. In the writ petition, the main challenge was essentially with regard to the jurisdiction of the Officers of the State GST Department to issue the aforesaid authorisation and show cause notice to the petitioner. It is the case of the petitioner that under Section 6 of the CGST Act, the off