-Section 122(1)(iii) – There being no allegation of tax evasion, the maximum penalty that could have been imposed was Rs. 10,000/-which could even be lower than the said amount if the Taxing Authority as well as the Assessing Authority had considered the mandate of Section 126(2) of the Act
-Section 168A-Vires of Notification dated 31st March 2023 extending the time limit specified under section 73 of the Act by virtue of the powers under section 168A of the Act challenged
-Writ Jurisdiction-Cause of action to arise based on the location of office of the petitioner and not based on location of office of revenue authority exercising the power
Part-142-One Pager Snapshot to Cases on Section 122, 168A of CGST Act, 2017 and arriving at place of cause of Action for filing of Writ petition
