Jurisdiction for tax notice under GST law: Conflicting HC views lead to Larger Bench reference.

Case-Laws – GST – Highlights – The High Court held that the petitioner failed to establish lack of jurisdiction for issuance of the show cause notice (SCN) by the State Tax Authority, despite the absence of a notification u/s 6(1) of the Central Goods an

Jurisdiction for tax notice under GST law: Conflicting HC views lead to Larger Bench reference.
Case-Laws
GST
The High Court held that the petitioner failed to establish lack of jurisdiction for issuance of the show cause notice (SCN) by the State Tax Authority, despite the absence of a notification u/s 6(1) of the Central Goods and Services Tax Act, 2017. The Court opined that a notification is required only when restrictions or conditions are to be imposed on the exercise of power by

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