Notification No. 2/2017 Only Fixes Territorial Jurisdiction, Doesn’t Confer Power to Invoke S. 122 CGST Act: Andhra Pradesh HC

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Notification No. 2/2017 Only Fixes Territorial Jurisdiction, Doesn’t Confer Power to Invoke S. 122 CGST Act: Andhra Pradesh HC

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Published on

05/01/2026

By Mariya Paliwala

Notification No. 2/2017 Only Fixes Territorial Jurisdiction, Doesn’t Confer Power to Invoke S. 122 CGST Act: Andhra Pradesh HC

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The Andhra Pradesh High Court has observed that Notification No. 2/2017 only fixes territorial jurisdiction, doesn’t confer power to invoke Section 122 CGST Act. The Bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar set aside a show cause notice issued under Section 122 of the CGST Act, 2017, holding that the question of…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Notification No. 2/2017 Only Fixes Territorial Jurisdiction, Doesn’t Confer Power to Invoke S. 122 CGST Act: Andhra Pradesh HC

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