https://www.taxtmi.com/article/detailed?id=16425 GST enforcement now scrutinises whether turnover and invoices reflect genuine commercial activity or a paper-based chain used to generate Input Tax Credit, inflate turnover, or create artificial commercial credibility. Section 122 of the CGST Act is described as a formula-based penalty provision linked to the amount of tax evaded or ITC wrongly availed or passed on, while Section 122(1A) requires independent proof of the individual's statutory ingredients before personal liability can be fastened. GST disputes involving detailed factual examination are ordinarily to be pursued through the statutory appellate framework. en-us Fri, 15 May 2026 09:16:36 +0530 Fri, 15 May 2026 09:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16425 GST enforcement now scrutinises whether turnover and invoices reflect genuine commercial activity or a paper-based chain used to generate Input Tax Credit, inflate turnover, or create artificial commercial credibility. Section 122 of the CGST Act is described as a formula-based penalty provision linked to the amount of tax evaded or ITC wrongly availed or passed on, while Section 122(1A) requires independent proof of the individual's statutory ingredients before personal liability can be fastened. GST disputes involving detailed factual examination are ordinarily to be pursued through the statutory appellate framework. Articles Goods and Services Tax - GST Fri, 15 May 2026 09:16:36 +0530 https://www.taxtmi.com/article/detailed?id=16425