SC Stays Retrospective GST Penalty u/s 122(1A)

Mukesh Kumar Garg Vs Union of India & Ors. (Supreme Court of India) Supreme Court stays retrospective GST penalty under Section 122(1A) and to examine its applicability to non-taxable persons The Hon’ble Supreme Court in Mukesh Kumar Garg v. Union of India & Ors [SLP(C) No. 18178/2025, order dated August 04, 2025] held that Section 122(1) of the Central Goods and Services Tax Act, 2017 would not apply to a non-taxable person, and provisions of Section 122(1A) which came into force from January 1, 2021 could not be applied retrospectively for assessment years 2017 to 2020. The Cou...