https://www.taxtmi.com/article/detailed?id=12757 The article contends that the third proviso to S.22(1) authorises enhancement of the registration threshold for specified suppliers but that S.23(2) lacks jurisdiction to impose substantive limitations excluding beneficiaries; accordingly, limitations inserted by the notification are non jurisdictional, void ab initio, and a valid limiting notification must be issued under the correct statutory authority. en-us Mon, 01 Jul 2024 10:03:36 +0530 Mon, 01 Jul 2024 10:03:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12757 The article contends that the third proviso to S.22(1) authorises enhancement of the registration threshold for specified suppliers but that S.23(2) lacks jurisdiction to impose substantive limitations excluding beneficiaries; accordingly, limitations inserted by the notification are non jurisdictional, void ab initio, and a valid limiting notification must be issued under the correct statutory authority. Articles Goods and Services Tax - GST Mon, 01 Jul 2024 10:03:36 +0530 https://www.taxtmi.com/article/detailed?id=12757