https://www.taxtmi.com/caselaws?id=311068 A demand notice was challenged on the ground that the issuing authority lacked jurisdiction, and the court directed that the petitioner be allowed to appear before the Special Tehsildar Recoveries, Srinagar and raise all objections, including jurisdiction. The authority must first decide maintainability and jurisdiction before proceeding to the merits of the demand. The writ petition was disposed of on that basis, leaving the jurisdictional objection to be determined at the threshold by the authority itself. en-us Mon, 14 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311068 A demand notice was challenged on the ground that the issuing authority lacked jurisdiction, and the court directed that the petitioner be allowed to appear before the Special Tehsildar Recoveries, Srinagar and raise all objections, including jurisdiction. The authority must first decide maintainability and jurisdiction before proceeding to the merits of the demand. The writ petition was disposed of on that basis, leaving the jurisdictional objection to be determined at the threshold by the authority itself. Case-Laws GST Mon, 14 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311068