{"id":71147,"date":"2025-03-18T12:37:29","date_gmt":"2025-03-18T07:07:29","guid":{"rendered":""},"modified":"2025-03-18T12:37:29","modified_gmt":"2025-03-18T07:07:29","slug":"jurisdictional-defects-in-cgst-notice-under-section-74-lead-to-stay-order-as-rule-142-ignored","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71147","title":{"rendered":"Jurisdictional Defects in CGST Notice Under Section 74 Lead to Stay Order as Rule 142 Ignored"},"content":{"rendered":"<p>Jurisdictional Defects in CGST Notice Under Section 74 Lead to Stay Order as Rule 142 Ignored<br \/>Case-Laws<br \/>GST<br \/>The HC stayed a common final order issued during pending litigation, finding prima facie merit in petitioners&#39; 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 &#8220;sublato fundamento cadit opus,&#8221; the court held that when<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86606\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8217; challenges. The court determined that t<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71147","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71147","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71147"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71147\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}