This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Delhi HC Grants Interim Relief on GST Penalty Retrospective Application
Case Law Details
- Case Name
- Parag Garg Vs Common Adjudicating Authority Additional Commissioner of Central Tax (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
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 to the enforcement of the said provision.
Fac...
Author Info
