https://www.taxtmi.com/caselaws?id=414376 A show-cause notice proposing denial and recovery of transitional GST credit was vulnerable because it rested on an inoperative statutory premise. The notice relied exclusively on Explanation 3 inserted in Section 140 of the CGST Act to exclude disputed cess amounts, even though the amendments to Explanations 1 and 2 had not been shown to be brought into force. Since Explanation 3 governed Section 140(5) and did not extend to Section 140(1), the jurisdictional basis for the notice was defective. The notice was therefore quashed for want of lawful jurisdiction, though a fresh notice was left open if supported by other valid grounds. en-us Fri, 29 Oct 2021 00:00:00 +0530 Fri, 28 Mar 2025 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414376 A show-cause notice proposing denial and recovery of transitional GST credit was vulnerable because it rested on an inoperative statutory premise. The notice relied exclusively on Explanation 3 inserted in Section 140 of the CGST Act to exclude disputed cess amounts, even though the amendments to Explanations 1 and 2 had not been shown to be brought into force. Since Explanation 3 governed Section 140(5) and did not extend to Section 140(1), the jurisdictional basis for the notice was defective. The notice was therefore quashed for want of lawful jurisdiction, though a fresh notice was left open if supported by other valid grounds. Case-Laws GST Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414376