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    <title>Writ under Article 226 against CGST Section 6 show-cause notice rejected; disputes go to adjudicating authority</title>
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    <description>HC dismissed the writ petition challenging the SCN issued by Central GST authorities. It held that the applicability of Section 6 of the CGST Act, the interplay between State and Central proceedings, the effect of earlier State GST orders (including audit orders), and the petitioner&#039;s precise status as a &quot;government authority&quot; are all contentious factual and legal issues requiring adjudication by the competent authority. The SCN could not be termed &quot;wholly without jurisdiction&quot; at the threshold. Relying on the SC&#039;s jurisprudence on alternative remedies, the HC declined to exercise its writ jurisdiction under Article 226 and left all contentions open to be urged before the adjudicating authority.</description>
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    <pubDate>Thu, 11 Dec 2025 12:13:58 +0530</pubDate>
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      <title>Writ under Article 226 against CGST Section 6 show-cause notice rejected; disputes go to adjudicating authority</title>
      <link>https://www.taxtmi.com/highlights?id=94952</link>
      <description>HC dismissed the writ petition challenging the SCN issued by Central GST authorities. It held that the applicability of Section 6 of the CGST Act, the interplay between State and Central proceedings, the effect of earlier State GST orders (including audit orders), and the petitioner&#039;s precise status as a &quot;government authority&quot; are all contentious factual and legal issues requiring adjudication by the competent authority. The SCN could not be termed &quot;wholly without jurisdiction&quot; at the threshold. Relying on the SC&#039;s jurisprudence on alternative remedies, the HC declined to exercise its writ jurisdiction under Article 226 and left all contentions open to be urged before the adjudicating authority.</description>
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      <pubDate>Thu, 11 Dec 2025 12:13:58 +0530</pubDate>
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