https://www.taxtmi.com/caselaws?id=794863 Show cause notices under the GST enactments were supported by foundational facts alleging wrong valuation and inadmissible tax-liability reduction through credit notes, based on investigation material, statements and transaction details across multiple States. Prior local audit did not bar the proceedings because its scope differed from a wider investigation, and overlap with earlier proceedings did not negate jurisdiction where separate factual bases were disclosed. Disputed factual issues were not suitable for writ review and had to be addressed through statutory adjudication. The notices remained valid, requiring the assessee to submit replies before the department. en-us Mon, 08 Jun 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794863 Show cause notices under the GST enactments were supported by foundational facts alleging wrong valuation and inadmissible tax-liability reduction through credit notes, based on investigation material, statements and transaction details across multiple States. Prior local audit did not bar the proceedings because its scope differed from a wider investigation, and overlap with earlier proceedings did not negate jurisdiction where separate factual bases were disclosed. Disputed factual issues were not suitable for writ review and had to be addressed through statutory adjudication. The notices remained valid, requiring the assessee to submit replies before the department. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794863