https://www.taxtmi.com/article/detailed?id=17554 GST penalties and prosecution for invoice-related tax evasion under Sections 122(1A) and 132(1) are examined as requiring cumulative proof that a person caused or orchestrated the transaction and personally retained its economic benefit. Mere status as a director, authorised signatory, employee, professional, or recipient of an ordinary commercial payment does not establish liability. Retention of benefit requires an identifiable financial gain supported by a clear evidentiary trail. These requirements are treated as jurisdictional safeguards against vicarious liability, arbitrary penal action, and coercive arrest. en-us Sat, 10 Oct 2026 08:34:13 +0530 Sat, 10 Oct 2026 10:51:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17554 GST penalties and prosecution for invoice-related tax evasion under Sections 122(1A) and 132(1) are examined as requiring cumulative proof that a person caused or orchestrated the transaction and personally retained its economic benefit. Mere status as a director, authorised signatory, employee, professional, or recipient of an ordinary commercial payment does not establish liability. Retention of benefit requires an identifiable financial gain supported by a clear evidentiary trail. These requirements are treated as jurisdictional safeguards against vicarious liability, arbitrary penal action, and coercive arrest. Articles Goods and Services Tax - GST Sat, 10 Oct 2026 08:34:13 +0530 https://www.taxtmi.com/article/detailed?id=17554