{"id":71467,"date":"2025-05-03T08:34:49","date_gmt":"2025-05-03T03:04:49","guid":{"rendered":""},"modified":"2025-05-03T08:34:49","modified_gmt":"2025-05-03T03:04:49","slug":"directors-face-strict-liability-for-gst-violations-under-sections-107-and-122-1a-requiring-detailed-scrutiny-of-individual-roles","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71467","title":{"rendered":"Directors Face Strict Liability for GST Violations Under Sections 107 and 122(1A), Requiring Detailed Scrutiny of Individual Roles"},"content":{"rendered":"<p>Directors Face Strict Liability for GST Violations Under Sections 107 and 122(1A), Requiring Detailed Scrutiny of Individual Roles<br \/>Case-Laws<br \/>GST<br \/>HC determined directors&#39; 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88025\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Directors Face Strict Liability for GST Violations Under Sections 107 and 122(1A), Requiring Detailed Scrutiny of Individual RolesCase-LawsGSTHC determined directors&#8217; liability for GST non-compliance, finding Section 107 and 122(1A) of CGST Act applicable<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71467","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71467","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71467"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71467\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}