2026 (4) TMI 1048

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....ng for the respondents. 2. The Order-in-Original dated 28.10.2025, passed by the Joint Commissioner of Central Tax, Medchal GST Commissionerate, imposing upon the petitioner, penalty of Rs. 3,49,73,688/- equal to the ITC fraudulently availed, without the actual receipt of goods during the period from May, 2018 to June 2019 under Section 122(1)(vii) read with Section 74 of the of the Central Goods and Services Tax Act, 2017 and Telangana Goods and Services Tax Act, 2017 (CGST/TGST Act) and Section 20 of the Integrated Goods and Services Tax Act, 2017 (IGST Act) and further, penalty of Rs. 3,50,19,797/- equal to the ITC fraudulently passed on during the period May, 2018 to June, 2019, by way of issuance of tax invoices without actual suppl....

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....der-in-Original have been assailed. Reliance is placed on Circular No. 254/11/2025-GST dated 27.10.2025, whereunder it is contended that, for the first time, jurisdiction was conferred upon the officers enumerated in Table-I provided thereunder to pass orders under Sections 74A, 75(2) and 122 of the CGST Act and the Rules made thereunder. It is submitted that earlier Notification No. 2/2017-Central Tax dated 19.06.2017, only conferred jurisdiction over the areas defined to the proper officer in respect of the provisions of the CGST Act and IGST Act in exercise of the powers under Section 3 read with Section 5 of the CGST Act and Section 3 of the IGST Act. Therefore, the impugned proceedings are without jurisdiction. 5. Learned counsel fo....

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.... Central Goods and Services Tax, Delhi West [2025] 180 taxmann.com 490 (Delhi), rendered in similar circumstances when jurisdiction of the proper officer was questioned in the light of the Circular dated 27.10.2025. It is submitted that the present case is on a better footing since the impugned Order-in-Original has been passed after issuance of the Circular dated 27.10.2025. It is submitted that therefore, the plea of lack of jurisdiction is not made out to interfere in the matter. 8. We have heard learned counsel for the parties and taken note of the materials placed on record, the relevant provisions of the CGST Act and IGST Act and also perused the decisions cited on their behalf. 9. In the instant case, the proceedings were initi....

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.... issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of this Act shall be invalid or deemed to be invalid merely by reason of any mistake, defect or omission therein, if such assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings are in substance and effect in conformity with or according to the intents, purposes and requirements of this Act or any existing law. As per sub-section (2) thereof, the service of any notice, order or communication shall not be called in question, if the notice, order or communication, as the case may be, has already been acted upon by the person to whom it is issued or where such....