2026-VIL-1183-TEL
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SGST High Court Cases

GST - Jurisdiction of officer to issue show-cause notice and adjudicate penalty proceedings under Section 122 - Proper officer for imposing penalties - Section 160 of CGST Act - Petitioner was subjected to investigation for issuing invoices without actual supply of goods. A show-cause notice was issued by the Additional Director of the investigating Directorate, and the Joint Commissioner passed the order-in-original imposing penalties under Sections 122 and 125. Both were issued prior to the Board's Circular assigning the functions of proper officer under Section 122 - Petitioner contended that no proper officer was assigned under Section 122 on the relevant dates, that the proceedings were void for want of jurisdiction - Whether the show-cause notice and the order-in-original were issued without jurisdiction for want of assignment of proper officer under Section 122 as on the relevant dates - HELD - The subsequent CBIC Circular No.254/11/2025-GST dated 27.10.2025, though not in existence on the relevant dates, designates the Joint Commissioner as the proper officer competent to issue the show-cause notice and adjudicate cases above the monetary limit prescribed therein. the officer who passed the Order-in-Original and the officer who is assigned as the proper officer in cases involving monetary limits exceeding Rs.2 crores are one and the same i.e., the Joint Commissioner - In view of Section 160, which provides that proceedings shall not be invalid merely by reason of any mistake, defect or omission if they are in substance and effect in conformity with the intents, purposes and requirements of the Act, the order cannot be assailed merely on this ground. The contention that the officers lacked jurisdiction is not tenable - The order-in-original being appealable, the Petitioner has an efficacious alternative remedy, and the other grounds can appropriately be raised before the appellate authority - The writ petition is dismissed
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