https://www.taxtmi.com/article/detailed?id=15735 GST liability requires the taxable event, the taxable person, the rate, and the measure. An invoice unbacked by an actual supply cannot create output tax; identity victims lacking intent or business activity are not taxable persons. Section 122 prescribes fixed civil penalties and precludes officers from increasing statutory quantum, while Section 132 requires proof of actual loss or manipulation and higher standards and procedural sanctions before criminal punishment can follow. en-us Fri, 16 Jan 2026 08:07:40 +0530 Fri, 16 Jan 2026 08:07:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15735 GST liability requires the taxable event, the taxable person, the rate, and the measure. An invoice unbacked by an actual supply cannot create output tax; identity victims lacking intent or business activity are not taxable persons. Section 122 prescribes fixed civil penalties and precludes officers from increasing statutory quantum, while Section 132 requires proof of actual loss or manipulation and higher standards and procedural sanctions before criminal punishment can follow. Articles Goods and Services Tax - GST Fri, 16 Jan 2026 08:07:40 +0530 https://www.taxtmi.com/article/detailed?id=15735