https://www.taxtmi.com/forum/issue?id=119655 Explanation 1(ii) treats penalty proceedings against associated persons as deemed concluded when the principal person named in the same notice is finally adjudicated under the recovery/assessment provision. Authorities note this issue arises in fraudulent availing and passing of input tax credit; the adjudicating authority must identify the main person who commits or causes the offence and retains the primary benefit (wrongful ITC), and that person's adjudication governs the deeming effect for others. en-us Thu, 27 Feb 2025 17:57:34 +0530 Thu, 27 Feb 2025 19:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119655 Explanation 1(ii) treats penalty proceedings against associated persons as deemed concluded when the principal person named in the same notice is finally adjudicated under the recovery/assessment provision. Authorities note this issue arises in fraudulent availing and passing of input tax credit; the adjudicating authority must identify the main person who commits or causes the offence and retains the primary benefit (wrongful ITC), and that person's adjudication governs the deeming effect for others. Discussion-Forum GST Thu, 27 Feb 2025 17:57:34 +0530 https://www.taxtmi.com/forum/issue?id=119655