Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
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

Published on

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

Direct Tax

Surgical Tools Used in Spinal Operations Fall Under Customs Heading 9018, Not Orthopaedic Appliances Heading 9021: CESTAT

The Chennai Bench upheld the reclassification of imported surgical instruments and rejected the importer’s...
Indirect Taxes

Disposable Microcuvettes Designed for Diagnostic Analyser Are Machine Parts, Not Plastic Articles: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Columns

Sovereign Gold Bond Tax Rules for ITR AY 2026–27

An investor can receive interest, redeem a Sovereign Gold Bond (SGB) with the Reserve...
Indirect Taxes

No Service Tax on Outbound Tours, Ticket Reimbursements or Cancellation Charges: CESTAT

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

More like this

Direct Tax

Surgical Tools Used in Spinal Operations Fall Under Customs Heading 9018, Not Orthopaedic Appliances Heading 9021: CESTAT

The Chennai Bench upheld the reclassification of imported surgical instruments and rejected the importer’s...
Indirect Taxes

Disposable Microcuvettes Designed for Diagnostic Analyser Are Machine Parts, Not Plastic Articles: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Columns

Sovereign Gold Bond Tax Rules for ITR AY 2026–27

An investor can receive interest, redeem a Sovereign Gold Bond (SGB) with the Reserve...