Challenge to summary order not barred by limitation; penalty under Section 122(1) CGST Act subject to appeal under Section 107

Challenge to summary order not barred by limitation; penalty under Section 122(1) CGST Act subject to appeal under Section 107Case-LawsGSTThe HC held that the challenge to the summary order is not barred by limitation. The levy of penalty exceeding the li

Challenge to summary order not barred by limitation; penalty under Section 122(1) CGST Act subject to appeal under Section 107
Case-Laws
GST
The HC held that the challenge to the summary order is not barred by limitation. The levy of penalty exceeding the limits prescribed under Section 122(1) of the CGST Act is a matter for appeal and not for writ jurisdiction, especially given the allegations of fraudulent Input Tax Credit availment. The Court referenced prior rulings involving relate

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