Supreme Court Stays Retrospective GST Penalty, to Examine ‘Non-Taxable Person’ Liability
In a significant development for GST law, the Supreme Court has stayed the retrospective application of a GST penalty under Section 122(1A) of the CGST Act. The ruling came in the case of Mukesh Kumar Garg v. Union of India & Ors, where the court also decided to examine whether a person who is not … Read more