{"id":73514,"date":"2025-09-17T11:51:33","date_gmt":"2025-09-17T06:21:33","guid":{"rendered":""},"modified":"2025-09-17T11:51:33","modified_gmt":"2025-09-17T06:21:33","slug":"petition-allowed-proceedings-under-s-74-gst-held-without-jurisdiction-impugned-order-and-show-cause-notice-quashed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73514","title":{"rendered":"Petition allowed; proceedings under s.74 GST held without jurisdiction, impugned order and show-cause notice quashed"},"content":{"rendered":"<p>Petition allowed; proceedings under s.74 GST held without jurisdiction, impugned order and show-cause notice quashed<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition and quashed the impugned Order-in-Original dated 27.12.2023, holding the proceedings initiated under s.74 of the GST Act to be without jurisdiction. The court found respondent-authority erred by invoking s.74 despite an existing show-cause notice and OIO (20.02.2023) alleging wrongful carry-forward of CENVAT\/service-tax credit of <\/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=92588\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petition allowed; proceedings under s.74 GST held without jurisdiction, impugned order and show-cause notice quashedCase-LawsGSTThe HC allowed the petition and quashed the impugned Order-in-Original dated 27.12.2023, holding the proceedings initiated unde<\/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-73514","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73514","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=73514"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73514\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73514"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73514"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}