https://www.taxtmi.com/article/detailed?id=14542 The appeal provision beginning with "any person" permits persons who are not taxable persons, including directors, to file appeals against CGST adjudications. Penalties target persons who benefit from or participate in creation and use of bogus invoices, inadmissible input tax credit and non filing of returns; liability depends on factual determination of managerial control, decision making and whether persons continued to exercise authority after purported resignation. Appellate authorities must examine documentary records to decide these issues and address procedural mechanisms enabling non taxable persons to pursue appeals. en-us Sat, 31 May 2025 08:48:53 +0530 Sat, 31 May 2025 08:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14542 The appeal provision beginning with "any person" permits persons who are not taxable persons, including directors, to file appeals against CGST adjudications. Penalties target persons who benefit from or participate in creation and use of bogus invoices, inadmissible input tax credit and non filing of returns; liability depends on factual determination of managerial control, decision making and whether persons continued to exercise authority after purported resignation. Appellate authorities must examine documentary records to decide these issues and address procedural mechanisms enabling non taxable persons to pursue appeals. Articles Goods and Services Tax - GST Sat, 31 May 2025 08:48:53 +0530 https://www.taxtmi.com/article/detailed?id=14542