GST and Income Tax guides, updates, and practical notes from the Taxonation.AI team.
The Punjab & Haryana High Court has held that where the alleged GST offence has been committed by a company, its Director cannot be prosecuted on the basis of vicarious liability without arraigning the company itself as an accused.The Court accordingly quashed the criminal complaint and consequential proceedings against the Director, while leaving the authorities at liberty to initiate proceedings under Section 132 of the CGST Act in accordance with law.
Taxonation.AI Team
