Allahabad HC says Jurisdiction Cannot Be Challenged After Choosing the Merits Route

The petitioner challenged a ₹1 crore-plus Section 122 penalty on the ground that only a higher-ranking officer could issue the notice. 

The Court found that UPGST circulars vested the Deputy Commissioner with the requisite jurisdiction and, in any event, held that having contested the notice on merits without raising jurisdictional objections, the petitioner was hit by the doctrine of election.