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Gujarat HC Upholds Personal Penalty on Partners – Section 122(1A) CGST Act

November 4, 2026 legaldeli

Order dated 17.6.2026 of the High Court of Gujarat in R/Special Civil Application No.7965 of 2026 of Manoj Ramkishun Agrawal and another Vs. Union of India and another

In the present petition, the petitioners have prayed for quashing and setting aside the impugned Order-in-Original dated 30.01.2026 passed by the respondent No.2, whereby penalty has been levied upon under Sections 122(1A) and 122(3) of the CGST Act, 2017.

The petitioner No.1 and the petitioner No. 2 are partners of M/s. Maa Renuka Trading Company. Along with the partnership firm, the present petitioners and the other noticees were subjected to investigation by the respondent-Department in relation to the generation of fake invoices and e-way bills without any actual supply of goods for F.Y.2020-21 and 2021 22. A total of 23 persons/firms, including the partnership firm and its partners, were issued notices. Acting upon specific Page 4 of 10 Downloaded on : Mon Jul 13 20:34:03 IST 2026 Uploaded by MAHESH OMPRAKASH BHATI(HC01086) on Fri Jun 19 2026 ORDER DATED: 17/06/2026 NEUTRAL CITATION C/SCA/7965/2026 2026:GUJHC:37669-DB intelligence, the respondent-Department carried out search proceedings under Section 67(2) of the CGST Act, 2017 at the registered place of business. During the course of the investigation, statements of various persons, including the present petitioners and Shri Ankur Kanda (broker), were recorded. Necessary panchnamas were drawn at the spot, and summons were also issued to the present petitioners as well as the partnership firm.

Arbitral Award Can Be Set Aside Only Against Guarantor of Hire Purchase Agreement

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