Personal Liability under Section 122(1A) of the CGST Act: A Critical Analysis of Amit Manilal Haria v. Joint Commissioner, CGST & Central Excise [2026 SCC On Line Bom1510] by Hon’ble Bombay High Court
Written By: Apoorv Agarwal The decision of the Bombay High Court (“Court”)in Amit Manilal Haria v. Joint Commissioner, CGST & Central Excise [2026 SCC OnLine Bom1510]marks a significant development in GST jurisprudence concerning the personal…