Mayank Bansal (Partner: Quantum Infratech) Vs Union of India
Date: June 8, 2026
Court: High Court
Bench: Gauhati
Type: Writ Petition
Judge(s)/Member(s): DEVASHIS BARUAH
Subject Matter
Personal GST Penalty on Partners for Tax Evasion Upheld
Summary
The Gauhati High Court upheld the personal penalty imposed on partners under Section 122(1A) of the CGST Act. The Court ruled that the expression "any person" in Section 122(1A) has a wider scope than "taxable person" and covers natural persons respo…
FULL TEXT OF THE JUDGMENT/ORDER OF GUWAHATI HIGH COURT Heard Mr. B. Raichandani, the learned counsel appearing on behalf of the Writ Petitioners in both the writ petitions. I have also heard Mr. S. C. Keyal, the learned Senior counsel assisted by Mr. K. Jain, the learned counsel appearing on behalf of the Respondents. PRELUDE: 2. In both the writ petitions, the Petitioners have assailed the…