Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaul...
Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
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Section 122(1A) of the CGST Act may impose a penalty on any person, including an unregistered or non-taxable person, rather than only a taxable person. It applies only where a specified contravention under Section 122(1) is established and it is independently proved that the person retained the transaction's benefit and that the transaction occurred at that person's instance. As a penal provision, it operates prospectively for underlying acts or transactions occurring from 1 January 2021, rather than by reference to the show-cause notice date. Statutory appeals remain available for fact-specific findings despite writ determination of recurring legal questions.
Section 122(1A) of the CGST Act may impose a penalty on any person, including an unregistered or non-taxable person, rather than only a taxable person. It applies only where a specified contravention under Section 122(1) is established and it is independently proved that the person retained the transaction's benefit and that the transaction occurred at that person's instance. As a penal provision, it operates prospectively for underlying acts or transactions occurring from 1 January 2021, rather than by reference to the show-cause notice date. Statutory appeals remain available for fact-specific findings despite writ determination of recurring legal questions.
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