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![Andhra Pradesh HC rules Notification Only Fixes Officers’ Territorial Jurisdiction, Not Power to Invoke S.122 CGST Act [Read Order] Andhra Pradesh HC rules Notification Only Fixes Officers’ Territorial Jurisdiction, Not Power to Invoke S.122 CGST Act [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117161-andhra-pradesh-hc-rules-notification-only-fixes-officers-territorial-jurisdiction-not-power-to-invoke-s122-cgst-act-taxscan.webp)
Andhra Pradesh HC rules Notification Only Fixes Officers’ Territorial Jurisdiction, Not Power to Invoke S.122 CGST Act [Read Order]
The Andhra Pradesh High Court has ruled that Notification No. 2/2017‑ Central Tax issued by the Central Government does not empower officers to...


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![Authorised Signatories/Employees of Company not liable to GST Penalty u/s 122(1-A) and 137: Supreme Court in Maersk GST Fraud Case [Read Judgement] Authorised Signatories/Employees of Company not liable to GST Penalty u/s 122(1-A) and 137: Supreme Court in Maersk GST Fraud Case [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2025/01/Supreme-Court-Supreme-Court-of-India-Goods-and-Services-Tax-GST-Penalty-Section-1221-A-taxscan-1.jpg)



![No Application filed for Release: Calcutta HC rejects plea for Release of Goods Seized under GST Law [Read Order] No Application filed for Release: Calcutta HC rejects plea for Release of Goods Seized under GST Law [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Calcutta-High-Court-GST-GST-Law-Release-of-Goods-Seized-TAXSCAN.jpg)
![GST: Tripura High Court reduces Penalty amount to Rs. 10,000 for E-Way Bill Expiry [Read Judgment] GST: Tripura High Court reduces Penalty amount to Rs. 10,000 for E-Way Bill Expiry [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/01/GST-Tripura-High-Court-Penalty-for-E-Way-Bill-Expiry-Taxscan.jpg)