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    <title>2026 (10) TMI 857 - ALLAHABAD HIGH COURT</title>
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    <description>Validity and jurisdiction of an amended show-cause notice alleging suppression under section 74 of the CGST and UPGST Acts remain undecided. The notice recipient may submit a reply to the amended notice. The competent authority must determine the suppression allegations after providing a hearing. All questions of law, including whether the amended notice falls within the authority&#039;s jurisdiction, remain open for consideration at the adjudication stage.</description>
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      <description>Validity and jurisdiction of an amended show-cause notice alleging suppression under section 74 of the CGST and UPGST Acts remain undecided. The notice recipient may submit a reply to the amended notice. The competent authority must determine the suppression allegations after providing a hearing. All questions of law, including whether the amended notice falls within the authority&#039;s jurisdiction, remain open for consideration at the adjudication stage.</description>
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