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of <h1>Penalty under Section 122(1A) CGST Act not applicable for transactions before January 1, 2021</h1> <h3>PARAG GARG Versus COMMON ADJUDICATING AUTHORITY ADDITIONAL COMMISSIONER OF CENTRAL TAX, CGST DELHI WEST AND ANR</h3> The HC held that penalty under section 122(1A) of the CGST Act could not be levied for transactions prior to its effective date of 1 January 2021. The ... Levy of penalty u/s 122 (1A) of the CGST Act - Section 122 (1A) of the CGST Act came into effect only from 1st January, 2021 and the transactions in the present case relate to a period prior to the said date - HELD THAT:- Issue notice. Notice is accepted by Mr. Anurag Ojha, ld. SSC appearing for Respondents. Let the counter affidavit be filed by 15th July, 2025 - List along with the connected matters on 18th July, 2025. The Delhi High Court, in a hybrid hearing, addressed the petitioner's contention that Section 122(1A) of the CGST Act, effective from 1st January 2021, cannot impose penalties for transactions predating this provision. The petitioner relied on the Bombay High Court's decision in Amit Manilal Haria v. The Joint Commissioner of CGST & CE & Ors. The Court noted that the taxable person, M/s. Sanskriti EXIM Private Limited, had challenged the show cause notice via W.P.(C) 929/2025 and sought to include the impugned order therein. The Court ordered tagging the writ petition with the present case and listed the matter for further hearing alongside similar petitions concerning the 'question of taxable person.' The Court issued notice to respondents, directed filing of counter affidavits by 15th July 2025, and restrained any coercive action against the petitioner pending further orders.
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