Delhi HC Clarifies ‘Any Person’ Under Section 122(1A) GST: A Game-Changer

Gurudas Mallik Thakur Vs Commissioner of Central Goods And Service Tax & Anr. (Delhi High Court) Delhi HC Clarifies ‘Any Person’ Under Section 122(1A) GST: A Game-Changer for Tax Enforcement By Akash Verma, Sr. Standing Counsel for CGST The Delhi High Court in a recent judgment titled as Gurudas Mallik Thakur v. Commissioner CGST & Anr. [W.P. (C) 5083/2025; 2025:DHC:2957-DB] has significantly clarified the scope of liability under the GST framework, particularly concerning company directors involved in fraudulent Input Tax Credit (ITC) claims and tax evasion. The court, agreeing wi...