https://www.taxtmi.com/caselaws?id=793248 Section 122(1A) of the CGST Act extends penalty exposure beyond the taxable person to any person who retains the benefit of a prohibited transaction and at whose instance it is conducted, including partners where those factual conditions are established. It complements the offences already covered by Section 122(1) rather than creating a new substantive violation. Its application to conduct predating its commencement is not treated as impermissibly retrospective where the provision was in force when the show cause notice was issued. Article 20(1) does not bar such civil-adjudicatory penalty proceedings. Factual findings on retention of benefit and involvement remain subject to statutory appellate scrutiny. en-us Mon, 08 Jun 2026 00:00:00 +0530 Thu, 11 Jun 2026 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793248 Section 122(1A) of the CGST Act extends penalty exposure beyond the taxable person to any person who retains the benefit of a prohibited transaction and at whose instance it is conducted, including partners where those factual conditions are established. It complements the offences already covered by Section 122(1) rather than creating a new substantive violation. Its application to conduct predating its commencement is not treated as impermissibly retrospective where the provision was in force when the show cause notice was issued. Article 20(1) does not bar such civil-adjudicatory penalty proceedings. Factual findings on retention of benefit and involvement remain subject to statutory appellate scrutiny. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793248