2025 (3) TMI 324

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..... ned has given elaborate reasons for invoking provisions of the IGST Act, 2017, CGST Act, 2017 and J&K GST Act, 2017 to initiate an action against the petitioner-Bank. The petitioner-Bank is well within its right to reply to the show cause notice and while replying the show-cause notice, the petitioner-Bank is also free to take the objection with regard to the jurisdiction of the Commissioner to is .....

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..... Jammu and Kashmir GST Act, 2017 or the rules made thereunder or any other law for the time being in force. 2. From a plain reading of the show-cause notice, we find that the Commissioner concerned has given elaborate reasons for invoking provisions of the IGST Act, 2017, CGST Act, 2017 and J&K GST Act, 2017 to initiate an action against the petitioner-Bank. The petitioner-Bank is well within its .....

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..... ause notice. The Commissioner Central Goods and Services Tax, Jammu shall consider the reply to the show cause-notice filed by the petitioner-Bank and take appropriate decision in accordance with the law within a period of four weeks from the date of receipt of notice. 5. We make it clear that all contentions of the petitioner including the one touching points like the applicability of the Acts a .....

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