https://www.taxtmi.com/caselaws?id=789979 Jurisdiction to issue the GST show cause notice and impose penalty was upheld because the same proper officer initiated and concluded the proceedings, and the officer was already competent to act under Section 74 of the CGST Act. The court also noted that the circular relied upon had come into force before the order-in-original was passed. The challenge was further weakened by the absence of any jurisdictional objection before the authority, and by Section 160 of the CGST Act, which protects proceedings from invalidation for defect or omission when they are otherwise in substance and effect compliant with the statute. The jurisdictional objection was rejected and the penalty order was held valid. en-us Tue, 17 Feb 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789979 Jurisdiction to issue the GST show cause notice and impose penalty was upheld because the same proper officer initiated and concluded the proceedings, and the officer was already competent to act under Section 74 of the CGST Act. The court also noted that the circular relied upon had come into force before the order-in-original was passed. The challenge was further weakened by the absence of any jurisdictional objection before the authority, and by Section 160 of the CGST Act, which protects proceedings from invalidation for defect or omission when they are otherwise in substance and effect compliant with the statute. The jurisdictional objection was rejected and the penalty order was held valid. Case-Laws GST Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789979