Gauhati HC disagrees with Bombay HC on Section 122(1-A), CGST Act; Holds partners liable to penalty for GST-Evasive transactions, including pre-2021 period
The legislative intent behind Section 122(1-A) of the Act of 2017 is solely to identify the person at whose instance the violations took place and if the person had retained the benefits, the person would be liable to a penalty as mentioned therein.