2026 (7) TMI 1269

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....026 (7) TMI 1269 - GAUHATI HIGH COURT - 2026:GAU - AS:9848<br>GAUHATI HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 17-7-2026<br>WP(C)/2884/2026 - -<br>GST<br>HONOURABLE MR. JUSTICE DEVASHIS BARUAH For the Petitioner(s): Mr. D. Saraf, Advocate. For the Respondent(s): Mr. S.C. Keyal, Sr. Advocate Mr. K. Jain, Advocate. JUDGMENT AND ORDER (ORAL) Heard Mr. D. Saraf, the learn....

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....ars. 4. This Court has dealt with the jurisdictional issue so raised in the present proceedings in the case of M/s. Tata Projects Limited vs. Union of India & Others, reported in 2026 SCC OnLine Gau 3798 wherein at Paragraph No.70, this Court observed as herein under:- "DECISION ON THE JURISDICTIONAL ISSUES RAISED IN THE PRESENT PROCEEDINGS: 70. Accordingly, this Court opines ....

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....of this Court that the jurisdictional issue which has been raised by the Petitioner in the present proceedings does not further survive in as much as the Proper Officer had the authority and jurisdiction to issue a Consolidated Show Cause Notice for the financial years 2018-19 to 2022-23 as well as had also the authority and jurisdiction to pass the Consolidated Order-in-Original dated 29.12.2025 ....

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....n in as much as there is no jurisdictional error on the part of the Proper Officer to issue a Consolidated Show Cause Notice for the financial years 2018-19 to 2022-23 as well as pass the Consolidated Order-in-Original dated 29.12.2025 for the financial years 2018-19 to 2022-23. (ii) This Court clarifies that nothing has been decided on merits as regards the legality and validity of the O....