https://www.taxtmi.com/article/detailed?id=14803 Penalty under Section 122(1A) of the CGST Act applies to persons who knowingly assist creation or operation of bogus firms and facilitate fraudulent ITC; admission of assistance, awareness of fraud, non-response to the show cause notice, and benefit by commission were treated as culpable facts. The writ petition was declined as inappropriate for writ jurisdiction, but an appellate remedy under the CGST regime was preserved despite limitation, and the provision was treated as retrospectively applicable from the date of the show cause notice. en-us Tue, 15 Jul 2025 08:39:33 +0530 Tue, 15 Jul 2025 08:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14803 Penalty under Section 122(1A) of the CGST Act applies to persons who knowingly assist creation or operation of bogus firms and facilitate fraudulent ITC; admission of assistance, awareness of fraud, non-response to the show cause notice, and benefit by commission were treated as culpable facts. The writ petition was declined as inappropriate for writ jurisdiction, but an appellate remedy under the CGST regime was preserved despite limitation, and the provision was treated as retrospectively applicable from the date of the show cause notice. Articles Goods and Services Tax - GST Tue, 15 Jul 2025 08:39:33 +0530 https://www.taxtmi.com/article/detailed?id=14803