https://www.taxtmi.com/article/detailed?id=16786 Personal penalty exposure under the CGST Act may extend to partners where the record shows knowledge, consent, participation, or retention of benefit in fake invoice, fake e-way bill, and fraudulent input tax credit transactions. Section 122(1A) targets the person at whose instance the transaction is carried out and who retains the benefit, while Section 122(3) separately covers aiding, abetting, dealing with confiscable goods, non-compliance, and related offending conduct. Liability is fact-driven and depends on the evidentiary record, not merely on the designation of partner or the separate penalty imposed on the firm. en-us Mon, 29 Jun 2026 09:34:03 +0530 Mon, 29 Jun 2026 09:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16786 Personal penalty exposure under the CGST Act may extend to partners where the record shows knowledge, consent, participation, or retention of benefit in fake invoice, fake e-way bill, and fraudulent input tax credit transactions. Section 122(1A) targets the person at whose instance the transaction is carried out and who retains the benefit, while Section 122(3) separately covers aiding, abetting, dealing with confiscable goods, non-compliance, and related offending conduct. Liability is fact-driven and depends on the evidentiary record, not merely on the designation of partner or the separate penalty imposed on the firm. Articles Goods and Services Tax - GST Mon, 29 Jun 2026 09:34:03 +0530 https://www.taxtmi.com/article/detailed?id=16786