Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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HC dismissed the writ petition challenging the SCN issued by Central GST authorities. It held that the applicability of Section 6 of the CGST Act, the interplay between State and Central proceedings, the effect of earlier State GST orders (including audit orders), and the petitioner's precise status as a "government authority" are all contentious factual and legal issues requiring adjudication by the competent authority. The SCN could not be termed "wholly without jurisdiction" at the threshold. Relying on the SC's jurisprudence on alternative remedies, the HC declined to exercise its writ jurisdiction under Article 226 and left all contentions open to be urged before the adjudicating authority.
HC dismissed the writ petition challenging the SCN issued by Central GST authorities. It held that the applicability of Section 6 of the CGST Act, the interplay between State and Central proceedings, the effect of earlier State GST orders (including audit orders), and the petitioner's precise status as a "government authority" are all contentious factual and legal issues requiring adjudication by the competent authority. The SCN could not be termed "wholly without jurisdiction" at the threshold. Relying on the SC's jurisprudence on alternative remedies, the HC declined to exercise its writ jurisdiction under Article 226 and left all contentions open to be urged before the adjudicating authority.
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