Tata Steel Limited has filed a writ petition before the High Court of Jharkhand challenging a GST adjudication order issued by the Commissioner of CGST & Central Excise, Jamshedpur that imposes significant financial liabilities on the company.
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.
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).
