https://www.taxtmi.com/caselaws?id=429504 Cross-empowerment under the GST regime and section 6 of the Rajasthan Goods and Services Tax Act, 2017 are discussed as the basis on which State officers may issue a show-cause notice in specified circumstances, and the jurisdictional objection was treated as unestablished on the face of the record. The note also explains that writ interference at the notice stage is ordinarily unavailable unless the notice is wholly without jurisdiction or another exceptional illegality is shown. Allegations relating to input tax credit mismatch, prior intimation, and compliance with GST procedure are identified as disputed factual matters for the statutory authority, with the taxpayer directed to pursue the ordinary adjudicatory remedy. en-us Fri, 09 Sep 2022 00:00:00 +0530 Thu, 10 Apr 2025 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429504 Cross-empowerment under the GST regime and section 6 of the Rajasthan Goods and Services Tax Act, 2017 are discussed as the basis on which State officers may issue a show-cause notice in specified circumstances, and the jurisdictional objection was treated as unestablished on the face of the record. The note also explains that writ interference at the notice stage is ordinarily unavailable unless the notice is wholly without jurisdiction or another exceptional illegality is shown. Allegations relating to input tax credit mismatch, prior intimation, and compliance with GST procedure are identified as disputed factual matters for the statutory authority, with the taxpayer directed to pursue the ordinary adjudicatory remedy. Case-Laws GST Fri, 09 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429504