PARAG GARG v. THE COMMON ADJUDICATING AUTHORITY ADDITIONAL COMMISSIONER OF CENTRAL TAX, CGST DELHI WEST & ANR
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
PARAG GARG
v.
THE COMMON ADJUDICATING AUTHORITY ADDITIONAL COMMISSIONER OF CENTRAL TAX, CGST DELHI WEST & ANR
W.P.(C) 5643/2025 & CM APPL. 25699/2025 dated 04.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : Interim
Penalty under Section 122(1A) – Retrospective applicability challenged – Petitioner contends provision came into force only from 01.01.2021 and not applicable to prior date transactions – Company (taxable person) separately filed petition challenging same show cause notice and impugned order – Matter to be heard with similar pending petitions involving the question of liability of “taxable person” – Held: Court issued notice stayed coercive action – Matter posted for final hearing with other related cases.
Represented By:
Counsel for the Petitioner: Chinmaya Seth, A.K. Seth & Palak Mathur, Advocates.
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