Jurisdiction to issue show-cause notice u/s74 CGST/MGST after para 2 of Notification No.11/2017 struck down; reply affidavit ordered

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....Whether the issuing authority had jurisdiction to serve the impugned show-cause notice under s.74 CGST/MGST, given paragraph 2 of Notification No.11/2017-Central Tax (Rate) was declared ultra vires; court applied principles from the Supreme Court's Kusum Ingots decision on pan-India applicability to frame this as the primary jurisdictional issue - respondents ordered to file a reply affidavit within two weeks addressing whether respondent-authority possessed jurisdiction to issue the SCN, with matter listed for further hearing on the stated date. - HC....