https://www.taxtmi.com/caselaws?id=763353 The Bombay HC dismissed a petition challenging a show cause notice on grounds of alleged breach of Rule 142(1A) of CGST Rules 2017 for failure to issue a pre-show cause notice. Following precedent from Oberoi Constructions Ltd., the court held that where debatable issues exist regarding exemption notifications and tax rates, and factual examination is required, the SCN cannot be deemed wholly without jurisdiction. The petitioner was directed to respond to the SCN through alternate remedies, with all contentions left open for consideration by the issuing authority. en-us Mon, 16 Dec 2024 00:00:00 +0530 Mon, 07 Jul 2025 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763353 The Bombay HC dismissed a petition challenging a show cause notice on grounds of alleged breach of Rule 142(1A) of CGST Rules 2017 for failure to issue a pre-show cause notice. Following precedent from Oberoi Constructions Ltd., the court held that where debatable issues exist regarding exemption notifications and tax rates, and factual examination is required, the SCN cannot be deemed wholly without jurisdiction. The petitioner was directed to respond to the SCN through alternate remedies, with all contentions left open for consideration by the issuing authority. Case-Laws GST Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763353