https://www.taxtmi.com/caselaws?id=754470 A show cause notice under Section 74(1) of the CGST Act issued to a proprietorship concern was not shown to suffer from lack of territorial jurisdiction because the firm's place of business fell within the Rohtak Commissionerate. The earlier notice issued to the individual proprietor did not bar the subsequent notice to the firm or invalidate it at the threshold. The petitioner was left to raise objections and contest the proceedings before the authority in accordance with law, and no interference was warranted in writ jurisdiction. en-us Tue, 21 May 2024 00:00:00 +0530 Mon, 24 Jun 2024 22:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754470 A show cause notice under Section 74(1) of the CGST Act issued to a proprietorship concern was not shown to suffer from lack of territorial jurisdiction because the firm's place of business fell within the Rohtak Commissionerate. The earlier notice issued to the individual proprietor did not bar the subsequent notice to the firm or invalidate it at the threshold. The petitioner was left to raise objections and contest the proceedings before the authority in accordance with law, and no interference was warranted in writ jurisdiction. Case-Laws GST Tue, 21 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754470