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    <title>2026 (5) TMI 347 - TELANGANA HIGH COURT</title>
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    <description>A jurisdiction objection to an intimation under Section 74(5) of the CGST Act did not survive once a Joint Commissioner issued a fresh intimation. The earlier challenge was based on the alleged lack of pecuniary jurisdiction in the officer who first issued the communication, but the later intimation by a competent authority displaced that objection. The Court noted that objections had also been filed to the subsequent intimation and that it remained open to the proper officer to deal with the matter in accordance with law. The writ petition was therefore disposed of.</description>
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      <link>https://www.taxtmi.com/caselaws?id=791145</link>
      <description>A jurisdiction objection to an intimation under Section 74(5) of the CGST Act did not survive once a Joint Commissioner issued a fresh intimation. The earlier challenge was based on the alleged lack of pecuniary jurisdiction in the officer who first issued the communication, but the later intimation by a competent authority displaced that objection. The Court noted that objections had also been filed to the subsequent intimation and that it remained open to the proper officer to deal with the matter in accordance with law. The writ petition was therefore disposed of.</description>
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