AMIT MANILAL HARIA & ORS. v. THE JOINT COMMISSIONER, CGST & CENTRAL EXCISE & ORS. – BOMBAY HIGH COURT
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
AMIT MANILAL HARIA & ORS.
v.
THE JOINT COMMISSIONER, CGST & CENTRAL EXCISE & ORS.
WRIT PETITION No. 5001 of 2025 dated 25.02.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 16, 67, 74, 122, 132 & 137
Decision : In favour of assessee
Fake ITC penalty – Personal liability on officers – Entertainment company’s senior officers challenged penalty each under section 122(1A) CGST/MGST Act on alleged fake ITC availed amid searches, statements and prosecution – Officers mere employees, not taxable persons u/s 2(107) – Section 122(1A) applies only to taxable persons retaining transaction benefits at whose instance offences under section 122(1)(i),(ii),(vii),(ix) committed – Penalty unsustainable following Shantanu Hundekari as upheld by SC – No evidence of personal benefit/retention – Retrospective application pre-01.01.2021 unconstitutional under Article 20(1) – Held: Writ allowed – Order quashed qua officers for lack of jurisdiction – Company proceedings unaffected.
Represented By:
Counsel for the Petitioner: Abhishek A. Rastogi with Pooja M. Rastogi, Meenal Songire, Aarya More
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