Section 2(91) CGST

Who Is the Proper Officer for a Section 122 Penalty? Telangana High Court on Jurisdiction, Section 160 and the Appeal Route in a Rs. 17.27 Crore Fake-Invoice Case

A trader challenged a Section 122 show cause notice and a penalty order on the ground that no proper officer had been assigned that function before CBIC Circular 254/11/2025-GST. The Telangana High Court rejected the jurisdiction plea and sent every other ground to the appellate authority.