https://www.taxtmi.com/caselaws?id=422727 The court held that the respondent authorities had jurisdiction to issue the Demand-cum-Show-Cause Notice dated 31.12.2020 and that the Circular dated 11.11.2021 applied retrospectively. The petitioner was directed to submit a show cause reply within 30 days, with the adjudicating authority mandated to offer a hearing opportunity online or in person. The court emphasized that its ruling was confined to the jurisdictional matter and did not delve into the merits of the demand in the notice. The writ petition was disposed of accordingly. en-us Fri, 13 May 2022 00:00:00 +0530 Mon, 27 Feb 2023 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422727 The court held that the respondent authorities had jurisdiction to issue the Demand-cum-Show-Cause Notice dated 31.12.2020 and that the Circular dated 11.11.2021 applied retrospectively. The petitioner was directed to submit a show cause reply within 30 days, with the adjudicating authority mandated to offer a hearing opportunity online or in person. The court emphasized that its ruling was confined to the jurisdictional matter and did not delve into the merits of the demand in the notice. The writ petition was disposed of accordingly. Case-Laws Service Tax Fri, 13 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422727