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    <title>Interim relief against retrospective application GST penalty u/s 122(1A) of the CGST Act prior to January 1, 2021</title>
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    <description>Delhi High Court granted interim protection from coercive enforcement where penalty under Section 122(1A) was invoked for transactions before the provision came into force, noted the issue of retrospective applicability is pending in related matters, directed consolidation with similar petitions, permitted respondents time to file counter affidavits, and ordered no coercive action in the interim.</description>
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      <description>Delhi High Court granted interim protection from coercive enforcement where penalty under Section 122(1A) was invoked for transactions before the provision came into force, noted the issue of retrospective applicability is pending in related matters, directed consolidation with similar petitions, permitted respondents time to file counter affidavits, and ordered no coercive action in the interim.</description>
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