Tag Archives: Principal Commissioner of CGST

Penalty Under Section 122 Quashed Due To Non-Issuance Of SCN And Natural Justice Breach

By | July 25, 2026
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Penalty Under Section 122 Quashed Due To Non-Issuance Of SCN And Natural Justice Breach Issue Validity of Section 122 Penalty Issued Without SCN: Whether a penalty imposed for offences under Section 122 of the CGST/SGST Act can be legally sustained when the authorities fail to issue a prior Show Cause Notice (SCN) and deny a… Read More »

Adjudicating Officer Determining Tax Under Section 74 Is Fully Competent to Impose Consequential Penalties

By | July 15, 2026
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Adjudicating Officer Determining Tax Under Section 74 Is Fully Competent to Impose Consequential Penalties Issue Whether the proper officer adjudicating a tax liability under Section 74 of the CGST Act has the legal competence and jurisdiction to simultaneously impose consequential penalties under Section 122 within the same adjudication order, or if a separate penalty proceeding… Read More »