Jurisdictional Defects in CGST Notice Under Section 74 Lead to Stay Order as Rule 142 Ignored

Jurisdictional Defects in CGST Notice Under Section 74 Lead to Stay Order as Rule 142 IgnoredCase-LawsGSTThe HC stayed a common final order issued during pending litigation, finding prima facie merit in petitioners’ challenges. The court determined that t

Jurisdictional Defects in CGST Notice Under Section 74 Lead to Stay Order as Rule 142 Ignored
Case-Laws
GST
The HC stayed a common final order issued during pending litigation, finding prima facie merit in petitioners' challenges. The court determined that the original show cause notice under CGST Act s.74 was issued without jurisdiction for failing to comply with mandatory provisions of Rule 142 of CGST Rules. Applying the maxim “sublato fundamento cadit opus,” the court held that when

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