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The Hon’ble Gujarat High Court in Manoj Ramkishan Agrawal & Anr. dismissed the writ petition filed by the partners of a partnership firm challenging the Order-in-Original imposing penalties upon them under Section 122(1A) and Section 122(3) of the CGST Act,
whether partners of a partnership firm could be personally penalized under Section 122(1A) of the CGST Act, 2017 for tax evasion committed by the firm ?
The Hon’ble Gauhati High Court in Mayank Bansal upheld the imposition of personal penalty on partners of a partnership firm under Section ..
The Hon’ble Bombay High Court in the case of Amit Manilal Haria & Ors. held that penalty under Section 122(1A) of the CGST Act cannot be imposed on company employees
Central Board of Indirect Taxes and Customs (CBIC) issued Circular no. 254/11/2025-GST dated 27.10.2025 regarding Assigning proper officer under section 74A, section 75(2) and section 122 of the Central Goods and Services Tax Act, 2017
The Hon’ble Supreme Court in Mukesh Kumar Garg held that Section 122(1) of the CGST Act, 2017 would not apply to a non-taxable person, and provisions of Section 122(1A) which came into force from January 1, 2021 could not be applied retrospectively for assessment years 2017 to 2020. The Court granted leave and stayed …
There has been much talk that whether under the provisions of Section 122 of CGST Act, 2017 read with Section 127 of CGST Act, 2017 and Rule 142(1) of CGST Rules, 2017, is there any time limit applicable for taking the Action. Lest consider for the sake of making argument, that there is none, then in such cases what would be the time limit.
One of the plight for taxpayers in GST is that there are apparently five provisions (without including the provisions of fraud, or wilful misstatement etc) which charge them for delayed payment of Tax and ground reality is that these provisions are being invoked arbitrarily with a complete lack of clarity at ground level. The provisions are as follows-
On a bare reading Section 122 and 125, it is obvious that unlike Section 123 and 129, there is no mention of proper officer to levy penalty and these sections only mention penalty amount for the offences.
The Hon’ble Delhi High Court in Parag Garg held that no coercive action shall be taken, where penalty under Section 122(1A) of the CGST Act, 2017 was imposed for transactions conducted prior to the enforcement of the said provision.
