https://www.taxtmi.com/caselaws?id=759054 HC dismissed the petition challenging a show cause notice under Section 74 of CGST Act on jurisdictional grounds. The petitioner, without filing a reply to the notice, directly approached the court claiming the issuing officer lacked jurisdiction due to business operations in other states. The court held there was no jurisdictional error, as officers appointed under Sections 4, 5, and 6 of CGST Act have same powers. Once a State GST Officer issues notice under Section 74(1), no other state officer can initiate proceedings. The Chandigarh authority had power to issue notice regarding dealings in other states. The petitioner remains free to raise all arguments in their reply to the notice. en-us Fri, 20 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759054 HC dismissed the petition challenging a show cause notice under Section 74 of CGST Act on jurisdictional grounds. The petitioner, without filing a reply to the notice, directly approached the court claiming the issuing officer lacked jurisdiction due to business operations in other states. The court held there was no jurisdictional error, as officers appointed under Sections 4, 5, and 6 of CGST Act have same powers. Once a State GST Officer issues notice under Section 74(1), no other state officer can initiate proceedings. The Chandigarh authority had power to issue notice regarding dealings in other states. The petitioner remains free to raise all arguments in their reply to the notice. Case-Laws GST Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759054