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Partners Personally Liable for Fake Billing & Bogus ITC: Gujarat HC
Case Law Details
- Case Name
- Manoj Ramkishan Agrawal Vs Union of India (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Manoj Ramkishan Agrawal Vs Union of India (Gujarat High Court)
Partners Personally Liable Under Section 122(1A) for Fake Billing and Bogus ITC; Section 122(1A) Penalty Writ Rejected as Detailed Findings Recorded: Gujarat HC
The Gujarat High Court considered a writ petition challenging an Order-in-Original dated 30.01.2026 imposing penalties under Sections 122(1A) and 122(3) of the Central Goods and Services Tax Act, 2017. Before hearing the matter on merits, the Court had granted the petitioners an opportunity to state whether they intended to avail the statutory appellate remedy under Sect...
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