Pvcon Engineering Vs CGST And Central Excise (Madhya Pradesh High Court)
Summary: The Madhya Pradesh High Court at Jabalpur dismissed the writ petition filed by M/S PVCON ENGINEERING challenging a show-cause notice dated 26.07.2024, an Order-in-Original dated 03.10.2024 imposing penalty under Section 122(1)(ii) and (vii) of the CGST Act, 2017 and Section 20 of the IGST Act, 2017, and an Order-in-Appeal dated 21.10.2025 by which the appeal under Section 107 of the CGST Act was dismissed on limitation. The petitioner was engaged in construction, site development and road construction activities. An investigation had commenced on 02.12.2020 on the allegation of passing on irregular input tax credit without actual supply of goods, and its GST registration was cancelled on 24.03.2021. The petitioner challenged the jurisdiction of the authorities, contending that the respondent No.2, a DGGI officer, was not the proper officer for issuing the notice under Section 122 and relying upon Circular No. 31/05/2018-GST, which, according to the petitioner, permitted DGGI officers to issue show-cause notices only under Sections 73 and 74. The petitioner also questioned the retrospective operation of the circular dated 27.10.2025 assigning functions of proper officer to respondents No.1 and 2. The respondents supported the impugned action.
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