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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
G.S.KULKARNI, AARTI SATHE
Amit Manilal Haria – Appellant
Versus
Joint Commissioner, CGST & Central Excise – Respondent
JUDGMENT :
G. S. Kulkarni, J.
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 only against the said entity but also against the petitioners who are the Chief Financial Officer, Chief Executive Officer and Director and Joint Managing Director respectively, being the employees of the said entity, to the extent that the petitioners have been ordered with a penalty of Rs.1,33,60,60,889/- each. The operative portion of the impugned order passed against the petitioners is required to be noted which reads thus:
“(F). In respect of Shri, Atul Hirji Mara, Joint Managing Director; Shri, Hiren Gada, Chief Executive Officer, and Shri, Amit Haria, Chief Financial Officer of M/s. Shemaroo Entertainment Limited
(i) I impose penalty amounting to Rs. 1,33,60,60,889/- (Rupees One hundred thirty three crores sixty lakh sixty thousand eight hundred and eighty nine only) (inadmissible Input Tax Credit (ITC) availed amou
The court upheld the imposition of penalties under GST laws, affirming that vague allegations do not invalidate the jurisdiction of the authorities when substantial involvement in fraud is establishe....
The main legal point established in the judgment is that for an offence to be cognizable and non-bailable under the CGST Act, the input tax credit wrongly availed must exceed Rs.5 crores. Additionall....
Dual proceedings concerning the same subject matter initiated by State GST authorities after Central GST proceedings are barred under Section 6(2)(b) of the CGST Act.
The jurisdiction under the Central Goods and Services Tax Act prohibits State GST authorities from initiating parallel proceedings once Central GST proceedings have commenced on the same subject matt....
Penalty for late GST payment without tax evasion should be nominal; failure to provide a fair hearing and consider relevant mitigating factors is a breach of due process.
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