Retrospective Penalty Under Section 122(1A) Challenged: Legal Challenge Highlights Potential Procedural Irregularity in Statutory Application

Retrospective Penalty Under Section 122(1A) Challenged: Legal Challenge Highlights Potential Procedural Irregularity in Statutory ApplicationCase-LawsGSTHC granted ad-interim relief to petitioners challenging retrospective application of penalty under Sec

Retrospective Penalty Under Section 122(1A) Challenged: Legal Challenge Highlights Potential Procedural Irregularity in Statutory Application
Case-Laws
GST
HC granted ad-interim relief to petitioners challenging retrospective application of penalty under Section 122(1A). The court found a prima facie case exists, noting the statutory provision was enacted on 1 January 2021 but sought to impose penalties for period prior to enforcement (July 2017 to December 2020). The court's interim or

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