Separate GST penalties against partners may face interim restraint where firms already face proceedings over the same input tax credit.
Case-Laws
GST
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.
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