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    <title>2026 (7) TMI 314 - MADRAS HIGH COURT</title>
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    <description>A writ challenge to a GST show cause notice was rejected as premature where jurisdiction depended on disputed facts about the location of supply, the place from which services were rendered, the recipient&#039;s location, and the maintenance of project accounts. The HC noted that the alleged lack of jurisdiction was not patent on the face of the record and that applicability of GST required examination of the statutory rules on supply and place of supply. Because the notice itself did not show an ex facie jurisdictional defect and a show cause notice ordinarily does not cause legal prejudice at that stage, interference at the threshold was declined.</description>
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      <title>2026 (7) TMI 314 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=794428</link>
      <description>A writ challenge to a GST show cause notice was rejected as premature where jurisdiction depended on disputed facts about the location of supply, the place from which services were rendered, the recipient&#039;s location, and the maintenance of project accounts. The HC noted that the alleged lack of jurisdiction was not patent on the face of the record and that applicability of GST required examination of the statutory rules on supply and place of supply. Because the notice itself did not show an ex facie jurisdictional defect and a show cause notice ordinarily does not cause legal prejudice at that stage, interference at the threshold was declined.</description>
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      <pubDate>Tue, 23 Jun 2026 00:00:00 +0530</pubDate>
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