{"id":72049,"date":"2025-07-17T15:11:48","date_gmt":"2025-07-17T09:41:48","guid":{"rendered":""},"modified":"2025-07-17T15:11:48","modified_gmt":"2025-07-17T09:41:48","slug":"challenge-to-summary-order-not-barred-by-limitation-penalty-under-section-122-1-cgst-act-subject-to-appeal-under-section-107","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72049","title":{"rendered":"Challenge to summary order not barred by limitation; penalty under Section 122(1) CGST Act subject to appeal under Section 107"},"content":{"rendered":"<p>Challenge to summary order not barred by limitation; penalty under Section 122(1) CGST Act subject to appeal under Section 107<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90603\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72049","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72049","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72049"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72049\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}