Daily Archives: January 27, 2026

SCN under Section 122 quashed; Notification 2/2017 defined territory, not penalty jurisdiction   Issue Whether the Additional Commissioner of Central Tax, Guntur, was competent to issue a Show Cause Notice (SCN) for penalties under Section 122 of the CGST Act to an assessee located in Krishna District, relying on Notification No. 2/2017-Central Tax, or if… Read More »

Writ jurisdiction barred as GSTAT becomes functional; statutory appeal with pre-deposit mandatory   Issue Whether a Writ Petition is maintainable to challenge an appellate order on the ground of the non-constitution of the GST Appellate Tribunal (GSTAT), now that the Tribunal has been constituted and specific timelines (up to June 2026) have been notified for… Read More »