Separate GST penalties against partners may face interim restraint where firms already face proceedings over the same input tax credit. https://www.taxtmi.com/highlights?id=105982 Separate GST penalty proceedings under Section 122(1)(A) against a partner for input tax credit allegedly wrongly availed by the partnership firm may attract interim protection where the firm already faces recovery and penalty proceedings for the same benefit. A prima facie assessment that separate proceedings appear unnecessary does not finally determine their validity. Interim protection may restrain further action under the partner's show-cause notice until the next returnable date, pending consideration of the writ petition and interim relief. en-us Thu, 12 Nov 2026 08:39:11 +0530 Thu, 12 Nov 2026 08:39:13 +0530 TaxTMI RSS Generator Separate GST penalties against partners may face interim restraint where firms already face proceedings over the same input tax credit. https://www.taxtmi.com/highlights?id=105982 Separate GST penalty proceedings under Section 122(1)(A) against a partner for input tax credit allegedly wrongly availed by the partnership firm may attract interim protection where the firm already faces recovery and penalty proceedings for the same benefit. A prima facie assessment that separate proceedings appear unnecessary does not finally determine their validity. Interim protection may restrain further action under the partner's show-cause notice until the next returnable date, pending consideration of the writ petition and interim relief. Highlights GST Thu, 12 Nov 2026 08:39:11 +0530 https://www.taxtmi.com/highlights?id=105982