https://www.taxtmi.com/caselaws?id=785247 Challenge to the vires of Notification No. 11/2017-Central Tax (Rate) focuses on whether paragraph 2 being held ultra vires removes jurisdiction to issue a show cause notice under the CGST/IGST framework; the analysis applies the pan-India applicability principle from Kusum Ingots and related high court decisions to determine territorial scope and competence to initiate proceedings. The respondents are directed to address, by affidavit, the preliminary jurisdictional question whether the issuing authority had legal competence to issue the impugned show cause notice, with a timetable set for filing and listing for further hearing. en-us Tue, 06 Jan 2026 00:00:00 +0530 Tue, 20 Jan 2026 06:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785247 Challenge to the vires of Notification No. 11/2017-Central Tax (Rate) focuses on whether paragraph 2 being held ultra vires removes jurisdiction to issue a show cause notice under the CGST/IGST framework; the analysis applies the pan-India applicability principle from Kusum Ingots and related high court decisions to determine territorial scope and competence to initiate proceedings. The respondents are directed to address, by affidavit, the preliminary jurisdictional question whether the issuing authority had legal competence to issue the impugned show cause notice, with a timetable set for filing and listing for further hearing. Case-Laws GST Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785247