This judgment interprets Section 122(1A) CGST penalty, holding it applies prospectively from 01.01.2021 and can reach non-taxable persons who retained benefits.

Case Snapshot

• Case Name: Parag Garg v. Commissioner, Adjudication, CGST Delhi West & Anr. (and connected matters)

• Citation / Neutral Citation: 2026:DHC:8390-DB

• High Court: High Court of Delhi

• Bench: Justice Anil Kshetarpal and Justice Bharat Parashar

• Date of Judgment: September 29, 2026

• Area of Law: GST; Section 122(1A) CGST Act; personal penalty; prospective operation; Article 20(1); writ jurisdiction

Judgment Headline

Delhi HC: Section 122(1A) GST Penalty Prospective From 2021, Applies to Non-Taxable Persons

The Judgment in One Line

Delhi High Court held that Section 122(1A) CGST penalty applies only to transactions on or after 01.01.2021 and can be imposed on any person retaining benefit.

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