122 (1) (x) – TaxcodeIN

Mill Tech CNC Application Vs. Additional Commissioner (Appeals), Office of the Commissioner GST and Central Excise (Appeals), Coimbatore Circuit Office – Madras High Court

August 19, 2026

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Mill Tech CNC Application Vs. Additional Commissioner (Appeals), Office of the Commissioner GST and Central Excise (Appeals), Coimbatore Circuit Office – Madras High Court Read Post »

Innotek Automation Vs. Deputy State Tax Officer- II, Podanur Assessment Circle – Madras High Court

August 19, 2026

Innotek Automation Vs. Deputy State Tax Officer- II, Podanur Assessment Circle – Madras High Court Read Post »

RS Trading Co. Vs. Principal Commissioner of CGST and Ors. – Delhi High Court

September 25, 2025

RS Trading Co. Vs. Principal Commissioner of CGST and Ors. – Delhi High Court Read Post »

Whether the Proper Officer/Adjudicating Officer has the power to adjudicate on the penalty provision provided under Section 122 of the CGST Act? | Whether dropping of proceedings under Section 74 of the CGST Act, 2017 will ipso facto abate the proceedings under Section 122 of the CGST Act? – Patanjali Ayurved Ltd. Vs. Union of India and Ors. – Allahabad High Court

May 29, 2025

Whether the Proper Officer/Adjudicating Officer has the power to adjudicate on the penalty provision provided under Section 122 of the CGST Act? | Whether dropping of proceedings under Section 74 of the CGST Act, 2017 will ipso facto abate the proceedings under Section 122 of the CGST Act? – Patanjali Ayurved Ltd. Vs. Union of India and Ors. – Allahabad High Court Read Post »