Tag Archives: Central Tax Gst Delhi East Delhi

CGST order preceding SGST notices valid; writ jurisdiction declined due to available statutory appeal.

By | September 25, 2026

CGST order preceding SGST notices valid; writ jurisdiction declined due to available statutory appeal. Issue Whether Section 6(2)(b) bars a CGST officer from proceeding under Section 74 when CGST Show Cause Notice (SCN) was issued prior to subsequent notices issued by SGST authorities for overlapping periods. Whether an earlier order under Section 67(7) regarding search… Read More »