Directors Face Strict Liability for GST Violations Under Sections 107 and 122(1A), Requiring Detailed Scrutiny of Individual Roles

Directors Face Strict Liability for GST Violations Under Sections 107 and 122(1A), Requiring Detailed Scrutiny of Individual RolesCase-LawsGSTHC determined directors’ liability for GST non-compliance, finding Section 107 and 122(1A) of CGST Act applicable

Directors Face Strict Liability for GST Violations Under Sections 107 and 122(1A), Requiring Detailed Scrutiny of Individual Roles
Case-Laws
GST
HC determined directors' liability for GST non-compliance, finding Section 107 and 122(1A) of CGST Act applicable. The Court held that directors must be held responsible for fraudulent ITC availing and non-filing of returns, with the caveat that specific individual responsibilities require detailed factual scrutiny. The HC directed the Departme

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =