https://www.taxtmi.com/caselaws?id=794863 Jurisdictional facts for GST show cause notices under Section 74 are treated as sufficient where the notice sets out investigation material, statements, and transaction details supporting allegations of wrong valuation and improper reduction of tax liability through credit notes. The note explains that a local audit and a wider investigation operate in distinct fields, so prior audit or overlap with earlier proceedings does not by itself bar fresh action. It further identifies disputed factual issues as matters for departmental adjudication rather than writ review, indicating that a notice with a separate factual basis will generally not be quashed at the threshold. 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 Jurisdictional facts for GST show cause notices under Section 74 are treated as sufficient where the notice sets out investigation material, statements, and transaction details supporting allegations of wrong valuation and improper reduction of tax liability through credit notes. The note explains that a local audit and a wider investigation operate in distinct fields, so prior audit or overlap with earlier proceedings does not by itself bar fresh action. It further identifies disputed factual issues as matters for departmental adjudication rather than writ review, indicating that a notice with a separate factual basis will generally not be quashed at the threshold. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794863