Raviprasad Ganesh Zantye Vs Union of India and Ors
Date: July 8, 2026
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): SUMAN SHYAM & ADVAIT M. SETHNA
Subject Matter
Penalty under Section 122(1A) of CGST Act cannot apply to individual directors
Summary
The High Court has suspended the operation of an order that imposed a penalty on the petitioner under Section 122(1A) of the CGST Act, 2017. This ad-interim relief was granted based on established legal precedents holding that Section 122(1A) is not…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. The order dated 17th March, 2026, issued by the Respondent No.3, inter alia, imposing penalty upon the Petitioner under the provisions Section 122 (1A) of the CGST Act, 2017 ( for short “ the Act of 2017’) has been assailed in this Writ Petition, inter alia, contending that Section 122 (1A) of the Act of 2017 cannot have any application on an…