Employees Not Liable for GST Penalty in Absence of Taxable Person Status: Bombay HC

Amit Manilal Haria Vs Joint Commissioner (Bombay High Court) Employees Cannot Be Penalised under Section 122(1A) of the CGST Act, Without Being ‘Taxable Persons’ and Retaining Transactional Benefit: Bombay High Court The Bombay High Court held that penalties under Section 122(1A) of the CGST Act cannot be imposed on company employees unless they qualify as “taxable persons” and have personally retained benefits from the alleged transactions. The case involved employees penalised for alleged fraudulent Input Tax Credit (ITC) transactions of the company through fake invoices. The Court r...