2026 (5) TMI 58

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....<br>HON&#39;BLE MR. JUSTICE S SUNIL DUTT YADAV For the Petitioner : Sri. Lochana S. Babu., Advocate For the Respondents : Sri. K. Hemakumar, AGA ORAL ORDER The petitioner has called in question the validity of the Order-in-Original at Annexure-B. The petitioner has also challenged the validity of the show-cause notice dated 30.09.2025. 2. Learned counsel for the petitioner would sub....

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.... dated 09.02.2018 at Annexure-AB as well as Circular No.169/01/2022-GST dated 12.03.2022 at Annexure-AC. 4. Learned Additional Government Advocate appearing for the respondents would submit that the petitioner has not raised such objection before the authority and hence, the point raised now ought to be relegated to be decided by the adjudicating authority. 5. Learned counsel for the petitio....

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....ect of jurisdiction as raised in the present petition. Upon such objection being raised, it is open for the authority to obtain necessary orders on the administrative side from the authority which assigns i.e., the Joint Commissioner of Commercial Taxes (Administration) - respondent No.1. 9. Taking note of the nature of objection raised, the authority to record a finding of their aspect of juri....