2025 (1) TMI 1249

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.... Makker, AOR Mr. V C Bharathi, Adv. Mr. Prasanjeet Mahapatra, Adv. Ms. Megha Karnwal, Adv. Mr. Udai Khanna, Adv. Mr. Shantnu Sharma, Adv. For the Respondent : Ms. Anuradha Dutt, Adv. Mr. Tushar Jarwal, Adv. Mr. Rahul Sateeja, Adv. Mr. Vikrant A Maheshwari, Adv. Mr. Raghav Dutt, Adv. Ms. B. Vijayalakshmi Menon, AOR ORDER UPON hearing the counsel the Court made the following. 1. Heard Mr. N. ....

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....f Section 122 and Section 137, of the CGST Act any principle of vicarious liability being attracted. There could be none. Thus, Respondent no. 3 clearly lacks jurisdiction to adjudicate the show cause notice in its applicability to the petitioner. Thus qua the petitioner, the impugned show cause notice is rendered bad and illegal, deserving it to be quashed and set aside. 33. The foregoing disc....