Q 6. Is any penalty prescribed for any person other than the taxable person?
Ans. Yes. Section 66(3) provides for levy of penalty extending to ₹ 25,000/- for any person who• aids or abets any of the 21 offences,
- deals in any way (whether receiving, supplying, storing or transporting) with goods that are liable to confiscation,
- receives or deals with supply of services in contravention of the Act,
- fails to appear before an authority who has issued a summon,
- fails to issue any invoice for a supply or account for any invoice required to be issued under law.
