https://www.taxtmi.com/caselaws?id=753644 Under Article 226, the High Court will not ordinarily quash show cause notices at the threshold where the issuing officer is traceable to the statutory and administrative framework and the dispute on limitation involves mixed questions of fact and law. Applying the service tax and GST regime, along with notifications and circulars treating DGGST officers within the Central Excise/competent officer structure, the Court found no jurisdictional defect in issuance of the notices. It also held that the limitation plea should be answered in reply and adjudication before the competent authority. The notices were therefore not interfered with. en-us Mon, 08 Apr 2024 00:00:00 +0530 Thu, 06 Jun 2024 20:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753644 Under Article 226, the High Court will not ordinarily quash show cause notices at the threshold where the issuing officer is traceable to the statutory and administrative framework and the dispute on limitation involves mixed questions of fact and law. Applying the service tax and GST regime, along with notifications and circulars treating DGGST officers within the Central Excise/competent officer structure, the Court found no jurisdictional defect in issuance of the notices. It also held that the limitation plea should be answered in reply and adjudication before the competent authority. The notices were therefore not interfered with. Case-Laws Service Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753644