https://www.taxtmi.com/caselaws?id=449084 The contents of a GST show-cause notice, not the omission of the word "suppression," determine its legal character. A notice issued under Section 74 referring to alleged ineligibility to transition credit and non-declaration of facts was not vitiated merely because it did not expressly use that term; the questions of suppression and limitation were left to the adjudicating authority after reply. A writ petition against the notice was also not maintainable at that stage, because such notices are ordinarily not interfered with unless wholly without jurisdiction and the taxpayer had an effective statutory opportunity to respond. en-us Thu, 04 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449084 The contents of a GST show-cause notice, not the omission of the word "suppression," determine its legal character. A notice issued under Section 74 referring to alleged ineligibility to transition credit and non-declaration of facts was not vitiated merely because it did not expressly use that term; the questions of suppression and limitation were left to the adjudicating authority after reply. A writ petition against the notice was also not maintainable at that stage, because such notices are ordinarily not interfered with unless wholly without jurisdiction and the taxpayer had an effective statutory opportunity to respond. Case-Laws GST Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449084