M/s Charanji Distributors, a GST-registered auto spare parts trader, was investigated by DGGI Hyderabad for allegedly issuing invoices to facilitate fraudulent input tax credit without actual supply of goods. A show-cause notice proposing a penalty of Rs.17.27 crores was issued under Section 122(1)(ii) of the CGST Act, 2017, and an Order-in-Original imposing penalties was subsequently passed. The petitioner challenged the proceedings by way of a writ petition, contending that the officers who issued the show-cause notice and the Order-in-Original lacked jurisdiction as 'proper officers' under Section 122 of the CGST Act. The Telangana High Court found this contention untenable, noting that an appellate remedy was available to the petitioner, and dismissed the writ petition while leaving the merits open and granting the benefit of time spent in the writ proceedings for limitation purposes under Section 14 of the Limitation Act, 1963.