Jurisdiction under GST — Writ applicant challenge the legality and validity of the show cause notice issued by the Dy. Commissioner of State Tax, Petroleum 1 and 2 , Ahmadabad, in exercise of his powers under Section 74(1) of the Gujarat Goods and Services Tax Act, 2017 and section 74(1) if CGST Act, 2017. Judgment passed in case of ”State of Gujarat V. ONGC“, reported in (2017)97 VST 506(Guj.) involving the same controversy, would squarely apply. Interim relief granted in the favor of writ applicant. — Nayara Energy Ltd. Vs. Union of India [2019] 13 TAXLOK.COM 040 (Gujarat)