LatestGoods & Service Tax (GST) 29 October 2026
Punjab, Haryana High Court Bars Retroactive GST Penalty
The Punjab and Haryana High Court held that a GST penalty under section 122(1A) cannot be applied retrospectively, so taxpayers cannot be fined for periods before a notice is served. The ruling mandates that penalties start only from the notice date, affecting registration cancellation disputes and reinforcing forward‑looking compliance.
The Punjab and Haryana High Court ruled that penalties under GST section 122(1A) must not be applied retroactively.
- Penalties can only be imposed from the date a notice is issued.
- This safeguards taxpayers from fines for prior periods and impacts cases involving GST registration cancellations.
Read the full judgment here.
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