https://www.taxtmi.com/caselaws?id=778046 HC dismissed the petition, holding the officer who invoked Section 129(3) CGST Act had jurisdiction to assess goods and specify penalty; petitioner failed to show otherwise and had not cooperated in proceedings. The court ruled the petitioner must exhaust the statutory remedy of appeal before the appellate authority, granted liberty to file the appeal within one month from receipt of the order, and directed the appellate authority to decide the memorandum of appeal within three months of receipt. en-us Wed, 20 Aug 2025 00:00:00 +0530 Mon, 08 Sep 2025 14:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778046 HC dismissed the petition, holding the officer who invoked Section 129(3) CGST Act had jurisdiction to assess goods and specify penalty; petitioner failed to show otherwise and had not cooperated in proceedings. The court ruled the petitioner must exhaust the statutory remedy of appeal before the appellate authority, granted liberty to file the appeal within one month from receipt of the order, and directed the appellate authority to decide the memorandum of appeal within three months of receipt. Case-Laws GST Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778046