Partners Personally Liable to Penalty u/s 122(1A) of the CGST Act Even for Pre-2021 Transactions - A2Z Taxcorp LLP

The Hon’ble Gauhati High Court in Mayank Bansal v. Union of India & Ors. [WP(C) No. 24 of 2026 dated June 08, 2026] upheld the imposition of personal penalty on partners of a partnership firm under Section 122(1A) of the Central Goods and Services Tax Act, 2017 ( “the CGST Act” ) for the tax evaded by the firm and held that the term “any person” in Section 122(1A) is not confined to a “taxable…