https://www.taxtmi.com/caselaws?id=761602 Challenge to GST show cause notices alleged that services rendered by a municipal corporation for functions entrusted under local government provisions are exempt or subject to a nil tax rate; court noted applicability of the exemption requires activity specific factual inquiry and directed that such determination belongs to the adjudicatory process, not writ jurisdiction. Petitioners argued notices were without jurisdiction; court found jurisdictional challenge premature where statutory adjudication and appeals are available and therefore refused writ relief. Court dismissed petitions for failure to exhaust alternate statutory remedies, vacated interim orders, and granted liberty to pursue adjudication and appeals with requisite compliance. en-us Mon, 11 Nov 2024 00:00:00 +0530 Fri, 13 Feb 2026 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761602 Challenge to GST show cause notices alleged that services rendered by a municipal corporation for functions entrusted under local government provisions are exempt or subject to a nil tax rate; court noted applicability of the exemption requires activity specific factual inquiry and directed that such determination belongs to the adjudicatory process, not writ jurisdiction. Petitioners argued notices were without jurisdiction; court found jurisdictional challenge premature where statutory adjudication and appeals are available and therefore refused writ relief. Court dismissed petitions for failure to exhaust alternate statutory remedies, vacated interim orders, and granted liberty to pursue adjudication and appeals with requisite compliance. Case-Laws GST Mon, 11 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761602