https://www.taxtmi.com/article/detailed?id=16361 Penal liability under GST is benefit-centric rather than participation-centric in fake invoice and wrongful input tax credit cases. Sections 74 and 122 are read together to require identification of the real beneficiary and controlling mind behind the transaction. Section 122(1A) is treated as depending on two cumulative jurisdictional facts: retention of the benefit and conduct of the transaction at that person's instance. In the absence of retained benefit, allegations of fraud, suppression, or culpable intent become vulnerable, and the same reasoning informs prosecution under Section 132. en-us Wed, 06 May 2026 08:33:33 +0530 Wed, 06 May 2026 08:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16361 Penal liability under GST is benefit-centric rather than participation-centric in fake invoice and wrongful input tax credit cases. Sections 74 and 122 are read together to require identification of the real beneficiary and controlling mind behind the transaction. Section 122(1A) is treated as depending on two cumulative jurisdictional facts: retention of the benefit and conduct of the transaction at that person's instance. In the absence of retained benefit, allegations of fraud, suppression, or culpable intent become vulnerable, and the same reasoning informs prosecution under Section 132. Articles Goods and Services Tax - GST Wed, 06 May 2026 08:33:33 +0530 https://www.taxtmi.com/article/detailed?id=16361