2026 (7) TMI 1039

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....etitioner : Shri Abhishek Garg, learned & Shri Aditya Khandekar, learned Advocates For the Respondent : Shri Abhijeet Shrivastava, learned Advocate ORDER PER: VIVEK RUSIA, ACTING CHIEF JUSTICE In this writ petition the petitioner has challenged the show-cause notice issued by respondent No.2 dated 26/7/2024; the impugned order dated 03.10.2024 (Annexure P/1), whereby respondent No.1/Ad....

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....ply of goods. On 24.3.2021, the registration of the petitioner has been cancelled. The respondent No.2 issued show-cause notice dated 26.7.2024 proposing penalty u/s 122(1)(ii) & (iv) of CGST Act and section 20 of IGST Act, 2017 in respect of financial years 2017-18 & 2018-19. The respondent No.1 vide impugned Order-in- Original dated 03.10.2024 imposed penalty under aforesaid provisions. Being di....

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....e CGST Act is without any jurisdiction as Respondent No. 2, is not the 'proper officer' for the purpose of issuing the Impugned Show Cause Notice under Section 122 of the CGST Act as the Circular No. 31/05/2018-GST only permits DGGI officers to issue show cause notice only under Section 73 or 74 of CGST/ Act. 4. Learned counsel for the respondents has supported the impugned action of the respon....

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....pre-deposit for preferring appeal u/s 112 of CGST Act is concerned, it is observed that in order to avoid the condition of pre-deposit, the petitioner cannot be permitted to invoke the writ jurisdiction of this Court. Once the statute has created a tribunal comprising judicial as well as technical members to deal with the matter related to the GST disputes, the High Court cannot be permitted to en....