GST Appellate Authority (GSTAT) can Decide Jurisdiction Issues: Telangana HC

Jain Housing and Constructions Limited Vs Additional Commissioner (Telangana High Court)

In Jain Housing and Constructions Limited vs Additional Commissioner, the Telangana High Court ruled that the GST appellate authority is competent to address questions of jurisdiction related to GST orders. The petitioner contested a show-cause notice issued by a GST authority outside their jurisdiction, arguing the notice and subsequent Order-in-Original were invalid. The petitioner claimed that the appellate authority under Section 107 of the GST Act could not decide on jurisdictiona

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