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SARALA RAJENDRAN vs. UNION OF INDIA & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
J.v. Niranjan
Res. Counsel
K.s. Ramaswamy

Petitioner / Applicant

SARALA RAJENDRAN

Respondent UNION OF INDIA & OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 19, 2024
Order No.

W. P. No. 34447 of 2024 And W. M. P. Nos. 37322 and 37323 of 2024

Citation

2024(11) TAXREPLY 12216
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ORDER

ORDER The present writ petition is filed challenging the impugned demand/ show cause notice dated 01.08.2024 on the premise that jurisdictional fact necessary for invoking Section 122 (1A) of the Central Goods and Services Tax Act, 2017, (hereinafter referred to as “CGST Act”) does not exist. 2. The learned counsel for the petitioner placed reliance upon Section 122 (1A) of the Act, which reads as under: “122. (1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.” 3. It was then submitted that the jurisdictional fact to invoke Section 122(1A) of the Act is to find that the petitioner has retained the benefit of a transaction covered under clauses (i), (ii), (vii) or (ix) of sub-section (1) to Section 12....

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