https://www.taxtmi.com/caselaws?id=789070 A serious prima facie jurisdictional question arose whether a show cause notice under the CGST Act could invoke Section 74 for transfer of flats or tenements given free to society members under redevelopment agreements executed in 2008 and 2011, when the audit report had already accepted the settled tax position for the relevant period. The challenge treated the demand as relating to a concluded arrangement already examined in audit. On that basis, the Bombay HC held the notice was prima facie without jurisdiction and stayed further proceedings pending final hearing. en-us Wed, 18 Mar 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789070 A serious prima facie jurisdictional question arose whether a show cause notice under the CGST Act could invoke Section 74 for transfer of flats or tenements given free to society members under redevelopment agreements executed in 2008 and 2011, when the audit report had already accepted the settled tax position for the relevant period. The challenge treated the demand as relating to a concluded arrangement already examined in audit. On that basis, the Bombay HC held the notice was prima facie without jurisdiction and stayed further proceedings pending final hearing. Case-Laws GST Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789070