{"id":73149,"date":"2025-09-09T08:38:58","date_gmt":"2025-09-09T03:08:58","guid":{"rendered":""},"modified":"2025-09-09T08:38:58","modified_gmt":"2025-09-09T03:08:58","slug":"petition-dismissed-for-failure-to-challenge-officer-39-s-jurisdiction-under-section-129-3-cgst-petitioner-must-appeal-within-one-month","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73149","title":{"rendered":"Petition dismissed for failure to challenge officer&#39;s jurisdiction under Section 129(3) CGST; petitioner must appeal within one month"},"content":{"rendered":"<p>Petition dismissed for failure to challenge officer&#39;s jurisdiction under Section 129(3) CGST; petitioner must appeal within one month<br \/>Case-Laws<br \/>GST<br \/>The HC held that the petition is not maintainable insofar as the petitioner failed to show that the officer exercising Section 129(3) of the CGST Act lacked jurisdiction or that &#8220;specifying the penalty payable&#8221; requires assessment of goods and valuation prior to its specification; prima facie the petitioner did not cooperate in proceedings u<\/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=92356\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Petition dismissed for failure to challenge officer&#8217;s jurisdiction under Section 129(3) CGST; petitioner must appeal within one monthCase-LawsGSTThe HC held that the petition is not maintainable insofar as the petitioner failed to show that the officer ex<\/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-73149","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73149","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=73149"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73149\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}