Bombay HC Stays GST Penalty Action Against Director

Harsh Jitendra Kumar Shah Vs Union of India and Ors. (Bombay High Court) The Managing Director of a company filed a writ petition in his individual capacity challenging a show cause notice dated 16 May 2025 and an Order-in-Original dated 15 December 2025. The petition raised three principal grounds. First, relying on an earlier decision of the Bombay High Court, it was contended that Section 122(1A) of the Central Goods and Services Tax Act, 2017 does not apply to an individual director. Second, it was argued that Section 122(1A), introduced with effect from 1 January 2021, cannot be applied r...