2026-VIL-295-TEL
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SGST High Court Cases

GST - Jurisdiction of the proper officer to initiate proceedings - The petitioner contended that the impugned proceedings were without jurisdiction as the Circular No.254/11/2025-GST dated 27.10.2025 conferred jurisdiction upon the officers enumerated in Table-I for the first time to pass orders under Sections 74A, 75(2) and 122 of the CGST Act, and the 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 - Respondent contended that the same officer, who had issued the show cause notice dated 02.05.2025, had passed the impugned Order-in-Original dated 28.10.2025, after issuance of the Circular dated 27.10.2025, and therefore, on the date of passing of the impugned Order-in-Original, the Proper Officer had the jurisdiction to impose penalty under Section 122(1)(ii) and 122(1)(vii) of the CGST Act – HELD - It is not the case of the petitioner that the proper officer was not clothed with the jurisdiction to initiate proceedings under Section 74 of the CGST Act. Under sub-section (9) thereof, the proper officer can levy penalty, upon being satisfied of the evasion of tax of an amount equal to the tax. The same Officer, who had issued the show cause notice dated 02.05.2025, had passed the impugned Order-in-Original dated 28.10.2025, after issuance of Circular dated 27.10.2025. Therefore, on the date of passing of the impugned Order-in-Original dated 28.10.2025, respondent No.2 i.e. the Proper Officer had the jurisdiction to impose penalty under Section 122(1)(ii) and 122(1)(vii) of the Act - The Section 160 of the CGST Act, which deals with the Assessment Proceedings, etc., not to be invalid on certain grounds. The petitioner did not file a reply or participate in the personal hearings and did not question the issuance of notice on lack of jurisdiction. The show cause notice dated 02.05.2025 was acted upon, leading to passing of the impugned Order-in-Original dated 28.10.2025, when, respondent No.2 had the jurisdiction to pass by virtue of the Circular dated 27.10.2025 - The issue of jurisdiction raised by the petitioner is not tenable in law and rejected - The impugned proceedings do not suffer from any want of jurisdiction. The petition is dismissed
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