https://www.taxtmi.com/caselaws?id=774549 A show cause notice issued under the GST audit-adjudication arrangement was not quashed because the challenge was confined to the notice and the governing circular was not assailed. The court noted that, under the administrative mechanism, audit officers may issue notices while the jurisdictional adjudicating authority decides them. In the absence of a challenge to the circular itself, interference with the notice was declined. The petitioner was left free to raise all objections in reply before the adjudicating authority, which was directed to decide the matter in accordance with law after hearing the petitioner. en-us Wed, 11 Jun 2025 00:00:00 +0530 Thu, 10 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774549 A show cause notice issued under the GST audit-adjudication arrangement was not quashed because the challenge was confined to the notice and the governing circular was not assailed. The court noted that, under the administrative mechanism, audit officers may issue notices while the jurisdictional adjudicating authority decides them. In the absence of a challenge to the circular itself, interference with the notice was declined. The petitioner was left free to raise all objections in reply before the adjudicating authority, which was directed to decide the matter in accordance with law after hearing the petitioner. Case-Laws GST Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774549