MR. AMIT MANILAL HARIA & ORS. v. THE JOINT COMMISSIONER OF CGST & CE & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P Colabawalla, Justice & Firdosh P. Pooniwalla, Justice
MR. AMIT MANILAL HARIA & ORS.
v.
THE JOINT COMMISSIONER OF CGST & CE & ORS.
WRIT PETITION No. 5001 of 2025 dated 16.04.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 122
Decision : Interim
Penalty under Section 122(1A) – Penalty imposed on company officers – Prospective application of Section 122(1A) – Petitioners not taxable persons – Order goes beyond show cause notice – Issue covered by Division Bench decision in Shantanu Sanjay Hundekari(2024) – Held: Interim relief granted – Respondents restrained from acting on impugned order – No coercive steps to be taken – Matter adjourned to 10.06.2025.
Represented By:
Counsel for the Petitioner: Abhishek Rastogi a/w Manish Rastogi a/w Pooja Rastogi a/w Meenal Songire a/w Aarya More, Advocates
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member