Behind The Firm, Beyond The Invoice: Partners' Personal GST Penalty Exposure

Raj Jaggi , Last updated: 03 July 2026 Share Follow on Google News

The Firm Is Not Always the Final Shield The Gujarat High Court judgment in Mr Manoj Ramkishan Agrawal and Another v. Union of India and Another, 2026-VIL-617-GUJ, dated 17.06.2026, is an important ruling on the personal penalty exposure of partners in GST fraud cases. The case arose from an inves

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About the Author

Raj Jaggi

Partner

CA. Raj Jaggi is a Chartered Accountant based in New Delhi, primarily practising in the field of Goods and Services Tax (GST) consultancy, litigation support, and advisory services. After being associated with the leading indirect tax firm A.K. Batra and Associates for nearly 19 years, from June 2007 to March 2026, he ... Read more

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