HC held that proceedings under Section 122 of CGST Act do not...

HC held that proceedings under Section 122 of CGST Act do not automatically abate upon conclusion of Section 74 proceedings. The court interpreted 'offence' and 'penalty' broadly, recognizing that penalty provisions serve to protect public revenue and deter tax evasion. The statute allows independent penalty proceedings even after main tax proceedings, with the proper officer empowered to adjudicate penalties. The court emphasized strict interpretation of charging sections while maintaining harmonious construction, ultimately rejecting petitioner's arguments and dismissing the petition.