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HomeGSTGST Penalty For Wrongful ITC Claims Can’t Be Imposed on Company Employees:...

GST Penalty For Wrongful ITC Claims Can’t Be Imposed on Company Employees: Bombay HC

GST

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By Mariya Paliwala
GST Penalty For Wrongful ITC Claims Can’t Be Imposed on Company Employees: Bombay HC

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The Bombay High Court has held that the GST penalty under Section 122(1A) of the CGST Act for the wrongful Input Tax Credit Claims (ITC) cannot be imposed on company employees without being ‘taxable persons’. The bench of Justice G. S. Kulkarni and Justice Aarti Sathe has observed that petitioners are the employees of the…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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