Bombay HC Stays ₹16 Crore GST Penalty on Director

Girish Kumar Raval Vs Union of India & Ors. (Bombay High Court) Bombay HC Stays ₹16 Crore GST Penalty on Director: Section 122(1A) Cannot Be Invoked Mechanically The petitioner is a director of the company. The company is the registered tax payer. There was an allegation that the company has short paid GST. There was a demand of over Rs.16 crores along with interest and penalty confirmed under section 74 against the company. A penalty of same amount came to be imposed on the director under section 122(1A) of the CGST Act. The same was challenged in writ. The Hon’ble Bombay High Court a...