https://www.taxtmi.com/caselaws?id=769322 HC considered whether penalty under s.122(1A) of the CGST Act, effective from 1 January 2021, could be imposed for July 2017-December 2020. HC held that petitioners had a strong prima facie case, noting the provision came into force only from 1 January 2021 yet was being applied retrospectively. HC also observed that one of the issues was prima facie covered by its earlier decision in Shantanu Sanjay Hundekari. Finding balance of convenience in favour of petitioners, HC granted ad-interim relief restraining recovery of penalty and disposed of the petition accordingly. en-us Wed, 16 Apr 2025 00:00:00 +0530 Wed, 19 Nov 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769322 HC considered whether penalty under s.122(1A) of the CGST Act, effective from 1 January 2021, could be imposed for July 2017-December 2020. HC held that petitioners had a strong prima facie case, noting the provision came into force only from 1 January 2021 yet was being applied retrospectively. HC also observed that one of the issues was prima facie covered by its earlier decision in Shantanu Sanjay Hundekari. Finding balance of convenience in favour of petitioners, HC granted ad-interim relief restraining recovery of penalty and disposed of the petition accordingly. Case-Laws GST Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769322