Alokadci Holdings Pvt. Ltd Vs Commissioner of Central Tax
Date: February 16, 2026
Subject Matter
Proper Officer Possessed Jurisdiction to Impose Penalties Under CGST Act Section 122(1)
Summary
The High Court dismissed a writ petition challenging the jurisdiction of the Joint Commissioner to impose penalties under Sections 122(1)(vii) and (ii) read with Section 74 of the CGST/TGST Act and Section 20 of the IGST Act. The Court found that the…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT Heard Mr. M. Naga Deepak, learned counsel for the petitioner and Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for the respondents. 2. The Order-in-Original dated 28.10.2025, passed by the Joint Commissioner of Central Tax, Medchal GST Commissionerate, imposing upo…