"● I am a Chartered Accountant specialising in GST litigation, audits and complex compliance matters, with hands-on exposure to departmental proceedings and interpretation-driven disputes. ● My professional experience includes handling sec 73/74 litigations, handling Section 65 departmental audits and consulting in implementation of tax technology softwares. ● I regularly share GST case studies and legal interpretations to contribute to informed discussions within the tax fraternity."
The Bombay High Court held that Section 122(1A) cannot be invoked against company officials unless the Revenue proves they personally benefited from the transaction and it was undertaken at their instance.
