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AMIT MANILAL HARIA & OTHERS vs. THE JOINT COMMISSIONER OF CGST & CE & OTHERS
(Bombay High Court)

Hon'ble Judges:

B. P. COLABAWALLA
FIRDOSH P. POONIWALLA
Pet. Counsel
Abhishek Rastogi
Manish Rastogi
Pooja Rastogi
Res. Counsel
Ram Ochani
Umesh Gupta
Sangeeta Yadav

Petitioner / Applicant

AMIT MANILAL HARIA & OTHERS
Respondent THE JOINT COMMISSIONER OF CGST & CE & OTHERS
Court Bombay High Court
State

Maharashtra

Date Apr 16, 2025
Order No.

WRIT PETITION NO. 5001 OF 2025

Citation

2025(4) TAXREPLY 13003
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ORDER

P.C. 1. The above Writ Petition inter alia challenges the Order dated 1st February 2025 to the extent it has been issued to the Petitioners. By the impugned Order, a penalty of approx. Rs.133 crores has been demanded from the three Petitioners before us. Petitioner No.1 is the Chief Financial Officer of M/s. Shemaroo Entertainment Limited, Petitioner No. 2 is the Chief Executive Officer and Director of the said M/s. Shemaroo Entertainment Limited and Petitioner No. 3 is the Joint Managing Director of the said M/s. Shemaroo Entertainment Limited. According to the Petitioners, the impugned Order is challenged on three main grounds, amongst others, which are as under:- a. That the liability is foisted on the Petitioners by virtue of the provisions of Section 122 (1A) which was brought into force from 1st January 2021. However, the show cause notice proposed to impose penalty on the Petitioners for the period starting from July 2017 to March 2022. According to the Petitioners, a....

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