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Bombay HC quashes ₹400-cr personal GST penalty on Shemaroo executives

February 25, 2026 at 09:05 AM
By Business Standard India
Bombay HC quashes ₹400-cr personal GST penalty on Shemaroo executives
Court rules Section 122(1A) of the CGST Act cannot be invoked against employees who are not taxable persons; bars retrospective application of the provision

💡Analysis & Context

Court rules Section 122(1A) of the CGST Act cannot be invoked against employees who are not taxable persons; bars retrospective application of the pro Court rules Section 122(1A) of the CGST Act cannot be invoked against employees who are not taxable persons; bars retrospective application of the pro Monitor developments in Bombay for further updates.

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Court rules Section 122(1A) of the CGST Act cannot be invoked against employees who are not taxable

Court rules Section 122(1A) of the CGST Act cannot be invoked against employees who are not taxable persons; bars retrospective application of the provision
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