Where a Section 74 notice under the WBGST Act is founded on prima facie material questioning genuineness of ITC transactions and alleging collusion through the ITC chain, the writ court will not interfere at the show-cause stage; however, an adjudication order passed without personal hearing is liable to be set aside under Section 75(4) – Jyoti Tar Products Pvt. Ltd. and Anr. Vs. Deputy Commissioner, State Tax, Shibpur Charge, WBGST and Ors. – Calcutta High Court