2026 (8) TMI 987

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....Article 226 of the Constitution of India, wherein the writ petitioner has sought for the following substantial reliefs:- "(a) Issue a writ, order or direction in the nature of certiorari quashing the impugned show cause notice dated 19.11.2025 u/s 122(1)(ii) and DRC-01 dated 19.11.2025 contained in Annexure No. 1, issued by Respondent No. 3 as the same suffers from patent lack of jurisdiction as well as in contravention of section 161 of the GST Act, 2017. (b) Issue a writ, order or direction in the nature of certiorari quashing the consequential impugned penalty order u/s 122(1)(ii) and 122(1)(vii) dated 24.06.2026 and DRC-07 dated 24.06.2026 contained in Annexure No. 6, passed by Respondent No. 3 as the same suffers from....

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....es the monetary limits and identifies the respective officers competent to issue show-cause notices. In the present case, since the penalty proposed under the show-cause notice was above Rs. 1 crore, the Additional Commissioner or Joint Commissioner of Central Tax ought to have issued the show-cause notice. In the present case, he has pointed out that the penalty proposed was above Rs. 1 crore; however, the notice has been issued by the Deputy Commissioner of State Tax. 6. Per contra, Shri Sanjay Sarin, learned Standing Counsel appearing on behalf of the State, has placed on record two Circulars dated 11.12.2018 and 10.05.2022 issued under the UPGST Act. The first Circular dated 11.12.2018 categorically provides that the proper officer f....

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.... the power to issue a show-cause notice under Section 122, and that the pecuniary jurisdiction in cases involving an amount exceeding Rs. 2.5 crores would lie with the Deputy Commissioner. 9. It is further to be noted that the show-cause notice was issued in November, 2025, and the petitioner did not raise any objection with regard to jurisdiction before this Court at that stage. Instead, he appeared before the officer concerned and advanced his submissions on merits. Having suffered the impugned order dated 24.06.2026, the petitioner has now taken a volte-face and challenged the impugned order on the ground of lack of jurisdiction. 10. We are conscious of the settled legal position that a question of jurisdiction can be raised before....