{"id":75957,"date":"2026-06-15T09:09:35","date_gmt":"2026-06-15T09:09:35","guid":{"rendered":""},"modified":"2026-06-15T09:09:35","modified_gmt":"2026-06-15T09:09:35","slug":"writ-against-show-cause-notice-held-premature-jurisdiction-upheld-where-officer-was-otherwise-empowered-under-the-rules","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75957","title":{"rendered":"Writ against show-cause notice held premature; jurisdiction upheld where officer was otherwise empowered under the rules"},"content":{"rendered":"<p>Writ against show-cause notice held premature; jurisdiction upheld where officer was otherwise empowered under the rules<br \/>Case-Laws<br \/>GST<br \/>A writ challenge to a show-cause notice was treated as premature because the notice only proposed action and the petitioner could still file objections in the statutory process; the Court therefore declined to entertain the petition, allowed a further reply to the corrigendum, and directed disposal by a reasoned and speaking order. On jurisdiction, the Court held that the CGST Assistant\/Deputy Commissioner was vested with authority under the relevant rules, and a differing rubber-stamp description below the signature did not negate that competence. The jurisdictional objection was rejected.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=100781\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Writ against show-cause notice held premature; jurisdiction upheld where officer was otherwise empowered under the rulesCase-LawsGSTA writ challenge to a show-cause notice was treated as premature because the notice only proposed action and the petitio&#8230;<\/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-75957","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75957","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=75957"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75957\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75957"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75957"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}