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2024 (6) TMI 1077 - HC - GSTIssues: Jurisdictional challenge - Multiple show cause notices to the same individual for different entities. Analysis: The petitioner challenged a show cause notice issued to the firm of which he is a proprietor. Another writ petition by the same petitioner was pending, challenging a notice under a different section of the CGST Act. The court noted that challenging two notices for different entities by the same person through separate petitions was not permissible. The current notice was under Section 74 (1) of the CGST Act, issued by a different jurisdiction. The court highlighted that the petitioner, residing in one area, operated the firm in another area under different jurisdiction, making the notice valid. The petitioner argued that a notice to him as an individual from one jurisdiction precluded a separate notice to his firm from another jurisdiction. The court rejected this argument, emphasizing that the jurisdiction of the firm's location fell under a different Commissionerate. The court clarified that the earlier notice to the individual did not affect the validity of the notice to the firm. The petitioner, as the proprietor of the firm, was advised to respond to the notice and contest it if necessary. Ultimately, the court dismissed the appeal, allowing the petitioner to respond to the show cause notice concerning his firm. The decision was made based on the valid jurisdiction of the Commissionerate overseeing the firm's location. All pending applications were disposed of as a result of the judgment.
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