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