https://www.taxtmi.com/caselaws?id=765819 HC held that writ petitions challenging show-cause notices under Section 74 CGST/SGST are generally not maintainable, as the proper forum is the adjudicating officer; only in cases of total lack of jurisdiction may the HC exercise its extraordinary jurisdiction. Section 74 procedures and time limits apply, requiring adjudication within five years; the statutory deadline was 8.2.2025 but, due to a seven-day interim stay, the adjudication period was extended to 15.2.2025. Appeal allowed. en-us Thu, 06 Feb 2025 00:00:00 +0530 Wed, 05 Nov 2025 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765819 HC held that writ petitions challenging show-cause notices under Section 74 CGST/SGST are generally not maintainable, as the proper forum is the adjudicating officer; only in cases of total lack of jurisdiction may the HC exercise its extraordinary jurisdiction. Section 74 procedures and time limits apply, requiring adjudication within five years; the statutory deadline was 8.2.2025 but, due to a seven-day interim stay, the adjudication period was extended to 15.2.2025. Appeal allowed. Case-Laws GST Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765819