https://www.taxtmi.com/caselaws?id=797819 A penalty under Section 122(1A) cannot be imposed on a noticee unless the show-cause notice specifically proposes that penalty against that person. Where the notice proposed penalties under Section 122(1) against the noticee but proposed the separate Section 122(1A) penalty against its handler or operator, imposing Section 122(1A) on the noticee conflates penalties intended for distinct persons. Such a penalty is unsustainable because the noticee was not put on notice of the proposed liability. en-us Mon, 24 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797819 A penalty under Section 122(1A) cannot be imposed on a noticee unless the show-cause notice specifically proposes that penalty against that person. Where the notice proposed penalties under Section 122(1) against the noticee but proposed the separate Section 122(1A) penalty against its handler or operator, imposing Section 122(1A) on the noticee conflates penalties intended for distinct persons. Such a penalty is unsustainable because the noticee was not put on notice of the proposed liability. Case-Laws GST Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797819