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GST Penalty U/s 122(1A) Unsustainable Where Director Retains No Benefit: Bombay HC
Case Law Details
- Case Name
- Bhavana Jain Vs Union of India (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Bhavana Jain Vs Union of India (Bombay High Court)
Bombay High Court: Penalty under Section 122(1A) unsustainable where Director has not retained benefit of transaction
The Petitioner is an Independent Director of the Company. The Company is the registered tax payer. There was an allegation that the Company has short paid GST on goods sold by it; basis a classification dispute. There was a demand of over Rs. 18 crores along with interest and penalty confirmed under Section 74 against the Company. A penalty of same amount came to be imposed on the Director under Section 122(1A)...
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