https://www.taxtmi.com/caselaws?id=796354 A writ petition challenging the State GST investigation officer's competence to issue a show-cause notice and adjudicate may be entertained despite an available statutory appeal where the challenge raises a pure jurisdictional question requiring no factual inquiry. Although an efficacious alternative remedy ordinarily limits writ jurisdiction, allegations that proceedings are wholly without jurisdiction constitute an exception. The article notes conflicting High Court views on GST cross-empowerment and states that the adjudicating authority may determine its own jurisdiction. The jurisdictional objections must therefore be decided first before fresh adjudication of the remaining issues. en-us Fri, 31 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796354 A writ petition challenging the State GST investigation officer's competence to issue a show-cause notice and adjudicate may be entertained despite an available statutory appeal where the challenge raises a pure jurisdictional question requiring no factual inquiry. Although an efficacious alternative remedy ordinarily limits writ jurisdiction, allegations that proceedings are wholly without jurisdiction constitute an exception. The article notes conflicting High Court views on GST cross-empowerment and states that the adjudicating authority may determine its own jurisdiction. The jurisdictional objections must therefore be decided first before fresh adjudication of the remaining issues. Case-Laws GST Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796354