#section 122 cgst

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Challenge to GST penalty notices dismissed as High Court held jurisdictional objections could be raised before adjudicating authority and writ not maintainable at SCN stage

Case: S. Kushalchand International Pvt. Ltd. & Anr. v. The Additional Director, DGGI & Anr. Court: High Court of Gujarat, AhmedabadPetition No.: R/Special Civil Application Nos. 15904, 15906 & 15924 of 2023Judgment Date: 23.01.2025 (Reserved on 18.10.2024)Relevant Sections: Sections 122(1), 122(1A), 122(3), 74 of CGST Act, 2017; Notifications No. 02/2017, 02/2022; Circulars No. 31/2018 &…

Challenge to GST penalty notices dismissed as High Court held jurisdictional objections could be raised before adjudicating authority and writ not maintainable at SCN stage