HC, Clarifies ‘Any Person’ under section 122(1A) of GST: Case of Gurudas Malik Thakur vs CCGST, HC Delhi Judgement Dated 23rd April 2025. HC clarified the scope of liability under the GST framework, particularly concerning company directors involved in fraudulent Input Tax Credit (ITC) claims and tax evasion. The court ruled that the term “any person” under Section 122(1A) of the CGST Act includes both taxable and non-taxable persons. The ruling confirms that even non-taxable persons can be held accountable if they benefit from tax evasion or facilitate GST fraud. (HC Delhi Judgement Dated 23/04/2025)