Section 74 GST Order| No Writ Against GST Penalty When Appeal Remedy Exists: Gujarat High Court

The Gujarat High Court held that a writ petition is not maintainable against a Section 74 GST order when a statutory appeal exists, refusing to quash penalty over alleged fake firms. Justices A.S. Supehia and Pranav Trivedi allowed withdrawal with liberty to file afresh.

Bombay High Court Quashes GST Penalties, Rules Section 122(1A) Cannot Be Applied Retrospectively

The Bombay High Court quashed Rs.133.60 crore GST penalty notices against three Shemaroo Entertainment Ltd. executives, ruling Section 122(1A) of the CGST Act cannot apply retrospectively and requires proof of benefit and instigation, protecting them under Article 20(1).