https://www.taxtmi.com/caselaws?id=790267 Proceedings initiated under GST after expiry of the empowering assignment order were held to be without jurisdiction because the officer's authority had lapsed before initiation. The pre-intimation notice, show cause notice, order in original and demand summary, being founded on an invalid assignment, were set aside as consequential actions. The writ petition succeeded, and ancillary relief for de-freezing of bank accounts followed from the invalidity of the underlying proceedings. en-us Fri, 10 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790267 Proceedings initiated under GST after expiry of the empowering assignment order were held to be without jurisdiction because the officer's authority had lapsed before initiation. The pre-intimation notice, show cause notice, order in original and demand summary, being founded on an invalid assignment, were set aside as consequential actions. The writ petition succeeded, and ancillary relief for de-freezing of bank accounts followed from the invalidity of the underlying proceedings. Case-Laws GST Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790267