https://www.taxtmi.com/article/detailed?id=17525 Section 122(1A) reaches an unregistered individual who retains the benefit of specified invoice or input-tax-credit contraventions and causes the transaction to be conducted. Personal liability requires proof of both retained benefit and control, direction, or causation; designation or managerial participation alone is insufficient. The mechanism does not create automatic vicarious liability for directors or employees. Effective from 01.01.2021, it applies prospectively according to the date of each underlying transaction, not the date of the show-cause notice or adjudication. en-us Tue, 06 Oct 2026 08:16:47 +0530 Tue, 06 Oct 2026 08:16:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17525 Section 122(1A) reaches an unregistered individual who retains the benefit of specified invoice or input-tax-credit contraventions and causes the transaction to be conducted. Personal liability requires proof of both retained benefit and control, direction, or causation; designation or managerial participation alone is insufficient. The mechanism does not create automatic vicarious liability for directors or employees. Effective from 01.01.2021, it applies prospectively according to the date of each underlying transaction, not the date of the show-cause notice or adjudication. Articles Goods and Services Tax - GST Tue, 06 Oct 2026 08:16:47 +0530 https://www.taxtmi.com/article/detailed?id=17525