TaxTMI 
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TaxTMI 
TIME LIMIT FOR ISSUE NOTICE U/S 122
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....IME LIMIT FOR ISSUE NOTICE U/S 122 <br> Query (Issue) Started By: - ajay chharia Dated:- 5-4-2025 Goods and Services Tax - GST <br> Got 10 Replies <br> GST<br> <br> SIR, IS THERE ANY TIME LIMIT FOR ISSUING NOTICE U/S 122 OF THE CGST ACT, 2017 --Reply By: Sadanand Bulbule The Reply: Dear Agarwal Sir Plz elaborate why notice or order under Section 122 should not be passed? Then what is the....
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.... significance of Section 122? --- Sub-Reply By: Omprakash Agarwalla The Sub-Reply: Section 127: 127. Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74 1[or section 74A] o....
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....r section 129 or section 130, he may issue an order levying such penalty after giving a reasonable opportunity of being heard to such person. Opinion: Section 122 of the CGST Act, 2017, is a penal provision and does not independently authorize the issuance of a show cause notice or initiation of adjudicatory proceedings. The Act envisages that penalties under Sections 122, 122A, 122....
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....B, 123, 124, and 125 must be levied through proceedings initiated under specific procedural provisions, i.e., Sections 62, 63, 64, 73, 129, 130, and 127, depending upon the nature of the alleged contravention. While Rule 142(1) of the CGST Rules, 2017 makes reference to the issuance of notice under Section 122, it is a settled principle of law that rules are subordinate legislation and cannot over....
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....ride the substantive provisions of the parent statute. In the event of any inconsistency or conflict between the Act and the Rules, the provisions of the Act shall prevail. Therefore, initiating proceedings directly under Section 122, without recourse to the appropriate procedural mechanism prescribed under the Act, is ultra vires the statutory scheme and legally unsustainable. --Reply By: Ompraka....
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....sh Agarwalla The Reply: In my opinion, no notice or order can be and should be passed under section 122. Penalty under GST laws (CGST) can only be levied under the proceedings of Sections 62, 63, 64, 73, 129, 130, and 127,. CA. O. P. Agarwalla, Guwahati --Reply By: Omprakash Agarwalla The Reply: I welcome other views <br>***<br> D....
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