Section 122(1A) in Telangana Goods and Services Tax Act, 2017
(1A)[ Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.] [Inserted by Act No.11 of 2020, dated 19.9.2020.]
