Court :
Bombay High Court
Brief :
The Hon'ble Bombay High Court in the case of Amit Manilal Haria & Ors. v. Joint Commissioner of CGST& Central Excise & Ors. [Writ Petition No. 5001 of 2025, order dated February 25, 2026] held that penalty under Section 122(1A) of the CGST Act cannot be imposed on company employees unless they are 'taxable persons' who retained the benefit of the impugned transaction and at whose instance such transaction was conducted; further, the provision cannot be applied retrospectively for the period prior to January 1, 2021.
Citation :
Writ Petition No. 5001 of 2025, order dated February 25, 2026
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