Topic: Section 122 CGST Act

FEATURED JURISPRUDENCE

GST • Jul 17, 2026 • By (Team) LTG Publication Private Limited • 10 min read

Officer Who Approved Prosecution Cannot Adjudicate GST Penalty: Rajasthan HC in Gajmukhi Bullion v. Additional Commissioner

Rajasthan High Court holds that an officer who approved the investigation report for prosecution cannot adjudicate the same matter; Section 122 penalty orders quashed and matter remanded for fresh decision.

Read Full Analysis