https://www.taxtmi.com/caselaws?id=761920 The HC addressed a jurisdictional challenge to a show cause notice under Section 74 of the CGST Act, 2017, concerning alleged non-payment of tax for inter-branch supplies without consideration. The petitioner cited a CBIC Circular clarifying input tax credit issues, arguing the notice lacked justification. The Court allowed the petitioner more time to respond and directed the respondent to file an affidavit-in-opposition. It granted limited interim protection, requiring any decision on the notice to await the Court's approval. The matter was set for further proceedings post-affidavit exchange, with all parties instructed to act per the server copy of the order. en-us Thu, 26 Sep 2024 00:00:00 +0530 Wed, 20 Nov 2024 08:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761920 The HC addressed a jurisdictional challenge to a show cause notice under Section 74 of the CGST Act, 2017, concerning alleged non-payment of tax for inter-branch supplies without consideration. The petitioner cited a CBIC Circular clarifying input tax credit issues, arguing the notice lacked justification. The Court allowed the petitioner more time to respond and directed the respondent to file an affidavit-in-opposition. It granted limited interim protection, requiring any decision on the notice to await the Court's approval. The matter was set for further proceedings post-affidavit exchange, with all parties instructed to act per the server copy of the order. Case-Laws GST Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761920