Section 122(1A) Extends to Non-Taxable Persons, but Requires Proof of Benefit and Causative Role; Provision Operates Prospectively – Delhi HC
A batch of writ petitions was filed before the Hon’ble Delhi High Court challenging various show cause notices and consequential Orders-in-Original whereby personal penalties were imposed upon the petitioners under Section 122(1A) of the Central Goods and Services Tax Act, 2017 (“CGST Act”).