as per explanation 1(ii) of section 74-
where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under section 73 or section 74, the proceedings against all the persons liable to pay penalty under 1[sections 122 and 125] are deemed to be concluded.
Is there any case law available on such issue?
GST Proceedings Under Section 74: Penalties Conclude for Others When Main Offender's Case Ends; Fraudulent Input Tax Credit Involved. A discussion on the Goods and Services Tax (GST) under section 74 addresses the conclusion of proceedings against individuals liable for penalties once the main person responsible has their case concluded. A query was raised about available case law on this issue. A respondent suggests referring to specific legal citations and an article on penalties under section 122. They explain that such situations often involve fraudulent claims of Input Tax Credit under section 132(1)(b) & (c) of the Central GST Act, 2017. The adjudicating authority must determine the main person responsible for these offenses. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
