Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Penalty U/S 122(1A) Of CGST Act Can Be Imposed On Both Taxable And Non-Taxable Person: Delhi High Court
Corporate ComplianceGST
The Delhi High Court clarified that penalties under Section 122(1A) of the CGST Act apply to both taxable and non-taxable persons violating GST provisions. This judgment broadens the scope of penalty imposition under GST law, ensuring compliance requirements extend beyond just taxable entities. The ruling provides clarity on the wide applicability of GST penalty provisions.
