JUDGMENT Manoj Kumar Tiwari, J. - This writ petition has been filed against a show cause notice issued by respondent no. 1 under Section 73 of Goods & Services Tax Act, 2017 to the petitioner. 2. Mr. Mohit Maulekhi, learned Brief Holder for the State of Uttarakhand has made preliminary objection that writ petition is pre-matured, as the same has been preferred against a show cause notice. 3. This Court finds substance in the contention made on behalf of the respondents. 4. Accordingly, the writ petition is dismissed with liberty to the petitioner to approach the Competent Authority by filing reply to the show cause notice within two weeks from today. If such reply is filed within stipulated time, the same shall be decided as expeditiously as possible, preferably within six months from the date of production of certified copy of this order along with reply.