https://www.taxtmi.com/caselaws?id=445818 State GST authorities were not barred from issuing a show cause notice for alleged wrongful TRAN credit merely because Central GST authorities had earlier examined a different explanation and found no discrepancy. The court held that the later proceedings concerned a distinct subject matter, so the bar on parallel proceedings did not apply. It also found that the allegation of wrongful availment of transitional credit fell within the recovery provision invoked, and no clear patent lack of jurisdiction was shown. A writ petition against a show cause notice is maintainable only in exceptional cases such as clear jurisdictional error or breach of natural justice, which was not established here. en-us Tue, 03 Oct 2023 00:00:00 +0530 Tue, 22 Apr 2025 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445818 State GST authorities were not barred from issuing a show cause notice for alleged wrongful TRAN credit merely because Central GST authorities had earlier examined a different explanation and found no discrepancy. The court held that the later proceedings concerned a distinct subject matter, so the bar on parallel proceedings did not apply. It also found that the allegation of wrongful availment of transitional credit fell within the recovery provision invoked, and no clear patent lack of jurisdiction was shown. A writ petition against a show cause notice is maintainable only in exceptional cases such as clear jurisdictional error or breach of natural justice, which was not established here. Case-Laws GST Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445818