https://www.taxtmi.com/caselaws?id=466926 Section 122(1A) of the CGST Act was analysed as a penal provision linked to a taxable person who retains the benefit of the prohibited transaction and at whose instance it is carried out. On that reading, employees and office-bearers who were not shown to have personally retained such benefit could not be penalised under that provision. The text also states that Section 122(1A), inserted from 1 January 2021, cannot be applied to alleged conduct in earlier periods because retrospective imposition of penalty is barred by Article 20(1) of the Constitution. The impugned notices and personal penalties were therefore treated as without jurisdiction. en-us Wed, 25 Feb 2026 00:00:00 +0530 Wed, 06 May 2026 10:13:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466926 Section 122(1A) of the CGST Act was analysed as a penal provision linked to a taxable person who retains the benefit of the prohibited transaction and at whose instance it is carried out. On that reading, employees and office-bearers who were not shown to have personally retained such benefit could not be penalised under that provision. The text also states that Section 122(1A), inserted from 1 January 2021, cannot be applied to alleged conduct in earlier periods because retrospective imposition of penalty is barred by Article 20(1) of the Constitution. The impugned notices and personal penalties were therefore treated as without jurisdiction. Case-Laws GST Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466926