GST Penalty Notice Set Aside for Lack of Clear Section 122 Jurisdiction: AP HC

Ganapati Ispat Vs Union of India (Andhra Pradesh High Court) The writ petition before the Andhra Pradesh High Court challenged a show cause notice dated 01.09.2025 issued to the petitioner under Section 122 of the CGST Act/GSGST Act by the third respondent. The notice proposed levy of penalties under Section 122 on the basis of information allegedly gathered by the Central Intelligence Unit, CCO, Visakhapatnam, which indicated instances such as circular trading that could attract penal provisions under the GST law. Aggrieved by the issuance of the show cause notice, the petitioner approached t...