Case Law Details
Case Name : Parag Garg Vs Common Adjudicating Authority Additional Commissioner of Central Tax (Delhi High Court)
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All High Courts Delhi High Court
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Parag Garg Vs Common Adjudicating Authority Additional Commissioner of Central Tax (Delhi High Court)
Delhi HC Grants Interim relief against retrospective application GST penalty u/s 122(1A) of CGST Act prior to January 1, 2021
The Hon’ble Delhi High Court in Parag Garg v. The Common Adjudicating Authority, Additional Commissioner of Central Tax, CGST Delhi West [W.P.(C) 5643/2025 dated July 04, 2025] held that no coercive action shall be taken, where penalty under Section 122(1A) of the CGST Act, 2017 was imposed for transactions conducted prior
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