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Penalty proceedings under Section 122 of the UPGST Act are...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through writ proceedings.
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Penalty proceedings under Section 122 of the UPGST Act are subject to the proper-officer mechanism under Section 127, despite Section 122 not using the expression "proper officer". State circulars assign jurisdiction to the Deputy Commissioner for businesses above the prescribed turnover threshold, supporting the officer's authority to issue the show-cause notice. Although jurisdictional objections may be raised in writ proceedings, discretionary writ relief is ordinarily unavailable where the taxpayer participated on merits without objecting and later seeks to bypass the statutory appeal. The taxpayer was relegated to the appellate remedy and may seek Limitation Act protection if its requirements are met.
Penalty proceedings under Section 122 of the UPGST Act are subject to the proper-officer mechanism under Section 127, despite Section 122 not using the expression "proper officer". State circulars assign jurisdiction to the Deputy Commissioner for businesses above the prescribed turnover threshold, supporting the officer's authority to issue the show-cause notice. Although jurisdictional objections may be raised in writ proceedings, discretionary writ relief is ordinarily unavailable where the taxpayer participated on merits without objecting and later seeks to bypass the statutory appeal. The taxpayer was relegated to the appellate remedy and may seek Limitation Act protection if its requirements are met.
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