Amit Manilal Haria Vs Joint Commissioner (Bombay High Court)
Date: February 24, 2026
Subject Matter
Employees of Company Not Liable for Penalty Under Section 122(1A) of CGST Act
Summary
The High Court has allowed the petition, setting aside the order imposing penalties of Rs.133.60 crores each on the petitioners, who were the Chief Financial Officer, Chief Executive Officer, and Joint Managing Director of a company. The Court found…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. This petition under Article 226 of the Constitution of India challenges an order-in-original dated 1 February 2025 whereby the show cause notice dated 2 August 2024 issued to the petitioners by the Joint Commissioner (AE), CGST & C.Ex. Mumbai East, in the proceedings of one ‘M/s. Shemaroo Entertainment Limited’, has been confirmed not onl…