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Partners Liable for GST Penalty if They Benefited from Tax Evasion: Gauhati HC
Case Law Details
- Case Name
- Mayank Bansal Vs Union of India (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Guwahati High Court
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Mayank Bansal Vs Union of India (Gauhati High Court)
Background
The petitioners, who were partners of a partnership firm engaged in the construction business, challenged an Order-in-Original dated 04.02.2025 and an Order-in-Appeal dated 26.08.2025. Through these orders, penalties under Section 122(1A) of the Central Goods and Services Tax Act, 2017 (CGST Act) were imposed on them equivalent to the tax allegedly evaded by the partnership firm.
The petitioners approached the Gauhati High Court despite the availability of an appellate remedy under Section 112 of the CGST Act, raising two jurisdic...
