https://www.taxtmi.com/caselaws?id=796972 A show-cause notice under Section 73(1) need not be quashed in writ jurisdiction merely because the taxpayer asserts that GST was paid to the rental-service supplier. Whether payment was made and whether the supplier furnished returns are factual matters for adjudication by the Proper Officer. The notice, based on the Proper Officer's opinion that facts warranted Section 73 proceedings, disclosed no jurisdictional error. The taxpayer may raise factual and legal objections in its reply, while the period for which the notice remained stayed is excluded when computing the limitation for the Section 73 order. en-us Mon, 10 Aug 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796972 A show-cause notice under Section 73(1) need not be quashed in writ jurisdiction merely because the taxpayer asserts that GST was paid to the rental-service supplier. Whether payment was made and whether the supplier furnished returns are factual matters for adjudication by the Proper Officer. The notice, based on the Proper Officer's opinion that facts warranted Section 73 proceedings, disclosed no jurisdictional error. The taxpayer may raise factual and legal objections in its reply, while the period for which the notice remained stayed is excluded when computing the limitation for the Section 73 order. Case-Laws GST Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796972