{"id":74825,"date":"2026-01-20T06:31:17","date_gmt":"2026-01-20T01:01:17","guid":{"rendered":""},"modified":"2026-01-20T06:31:17","modified_gmt":"2026-01-20T01:01:17","slug":"jurisdiction-to-issue-show-cause-notice-u-s74-cgst-mgst-after-para-2-of-notification-no-11-2017-struck-down-reply-affidavit-ordered","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74825","title":{"rendered":"Jurisdiction to issue show-cause notice u\/s74 CGST\/MGST after para 2 of Notification No.11\/2017 struck down; reply affidavit ordered"},"content":{"rendered":"<p>Jurisdiction to issue show-cause notice u\/s74 CGST\/MGST after para 2 of Notification No.11\/2017 struck down; reply affidavit ordered<br \/>Case-Laws<br \/>GST<br \/>Whether the issuing authority had jurisdiction to serve the impugned show-cause notice under s.74 CGST\/MGST, given paragraph 2 of Notification No.11\/2017-Central Tax (Rate) was declared ultra vires; court applied principles from the Supreme Court&#39;s Kusum Ingots decision on pan-India applicability to frame this as the primary jurisdictional is<\/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=96190\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jurisdiction to issue show-cause notice u\/s74 CGST\/MGST after para 2 of Notification No.11\/2017 struck down; reply affidavit orderedCase-LawsGSTWhether the issuing authority had jurisdiction to serve the impugned show-cause notice under s.74 CGST\/MGST, gi<\/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-74825","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74825","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=74825"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74825\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}