JUDGMENT AND ORDER (CAV)

Heard Mr. B. Raichandani, the learned counsel appearing on behalf of the Writ Petitioners in both the writ petitions. I have also heard Mr. S. C. Keyal, the learned Senior counsel assisted by Mr. K. Jain, the learned counsel appearing on behalf of the Respondents.

PRELUDE:

2. In both the writ petitions, the Petitioners have assailed the common Order-in-Original dated 04.02.2025 as well as the Order-in-Appeal dated 26.08.2025 whereby in exercise of powers under Section 122(1A) of the Central Goods and Service Tax Act, 2017, (for short, the Act of 2017), the Petitioners in both the writ petitions have been respectively imposed a penalty equivalent to the tax evaded by M/S Quantum Infratech, which is a partnership firm wherein both the Petitioners are partners.

3. The Petitioners herein have an alternative and efficacious remedy to file Appeal under Section 112 of the Act of 2017. However, the Petitioners have approached this Court by challenging the Order-in-Original dated 04.02.2025 as well as the Order-in-Appeal dated 26.08.2025 primarily on two jurisdictional issues, which were-

(a) The penalty in terms of Section 122(1A) of the Act of 2017 can be imposed