(1.) The facts which give rise to filing of the writ petition are as follows:
(2.) The petitioner is an Advertising Agency engaged in the business of providing advertising services.
(3.) On 07.09.2018, the Directorate General of GST Intelligence issued a Show Cause Notice (for short, 'SCN'), in which the petitioner was asked to show cause as to why the petitioner was not liable to pay a sum of Rs.13,06,07,173/- as service tax.