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- Whether penalty can be imposed on partners separately if already imposed on partnership Firm ?
Whether penalty can be imposed on partners separately if already imposed on partnership Firm ?
TRT-2026-621
Issue Favourable to Tax Payer ?:- yes
Held - As regard appeal of Shri. Amit Gupta partner of M/s A Kumar Industries, I find that without going into the merit, it is settled law that once the penalty is imposed on the partnership firm it’s partner cannot be imposed penalty separately. This issue has been considered and settled by the Hon’ble Gujarat High Court in the case Commissioner of Central Excise vs. Jai Prakash Motwani – 2010 (258) ELT 204 (Guj.).
Considering the.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
