https://www.taxtmi.com/caselaws?id=463873 The HC allowed the appeal and quashed the show-cause notice and ex parte order. The court found the notice was issued solely on the basis of Form 26AS obtained after GST registration, without verification of recipients or tax-deductors, and the authority lacked jurisdiction because the services were rendered in Rajasthan and none of the payors were situated in Gujarat. The petitioner was unaware of the SCN and the ex parte order, raising natural justice concerns; on that basis and for want of jurisdiction the SCN was set aside and the appeal disposed. en-us Wed, 29 Nov 2023 00:00:00 +0530 Fri, 19 Sep 2025 19:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463873 The HC allowed the appeal and quashed the show-cause notice and ex parte order. The court found the notice was issued solely on the basis of Form 26AS obtained after GST registration, without verification of recipients or tax-deductors, and the authority lacked jurisdiction because the services were rendered in Rajasthan and none of the payors were situated in Gujarat. The petitioner was unaware of the SCN and the ex parte order, raising natural justice concerns; on that basis and for want of jurisdiction the SCN was set aside and the appeal disposed. Case-Laws Service Tax Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463873