The provision extends penalties to “any person,” exposing tax professionals to liability for alleged facilitation of GST fraud. Courts indicate that penalties require proof of intent, not mere ...
Bombay High Court sets aside Rs 400 crore GST penalty on three Shemaroo executives, ruling Section 122(1A) of CGST Act cannot apply to employees who are not taxable persons.
Some results have been hidden because they may be inaccessible to you
Show inaccessible results