https://www.taxtmi.com/caselaws?id=775449 The applicability of penalty under Section 122(1A) of the CGST Act to transactions alleged to have occurred before its commencement remained unresolved at this stage. The Delhi HC noted the challenge to the underlying order and the reliance on a similar decision of another High Court, but did not finally determine the merits. Notice was issued, a counter affidavit was called for, and interim protection against coercive action was granted pending further hearing. en-us Fri, 04 Jul 2025 00:00:00 +0530 Fri, 25 Jul 2025 08:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775449 The applicability of penalty under Section 122(1A) of the CGST Act to transactions alleged to have occurred before its commencement remained unresolved at this stage. The Delhi HC noted the challenge to the underlying order and the reliance on a similar decision of another High Court, but did not finally determine the merits. Notice was issued, a counter affidavit was called for, and interim protection against coercive action was granted pending further hearing. Case-Laws GST Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775449