https://www.taxtmi.com/caselaws?id=758911 A challenge to a show-cause notice on jurisdictional grounds was not examined on merits; the petitioner was instead directed to file a reply raising all objections, including lack of jurisdiction. The adjudicating authority was required to decide the jurisdiction issue first by a reasoned and speaking order after granting an opportunity of hearing. No coercive steps were to be taken meanwhile, provided the reply was filed within time. The ruling therefore emphasises that jurisdictional objections in reply should be considered at the threshold before further adjudication proceeds. en-us Wed, 03 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758911 A challenge to a show-cause notice on jurisdictional grounds was not examined on merits; the petitioner was instead directed to file a reply raising all objections, including lack of jurisdiction. The adjudicating authority was required to decide the jurisdiction issue first by a reasoned and speaking order after granting an opportunity of hearing. No coercive steps were to be taken meanwhile, provided the reply was filed within time. The ruling therefore emphasises that jurisdictional objections in reply should be considered at the threshold before further adjudication proceeds. Case-Laws GST Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758911