As per case facts, a search action led to show cause notices against a company and its employees (petitioners) for alleged fake input tax credit and related penalties under Section ... 122(1A) of the CGST Act. The petitioners, acting as company officers, were subsequently penalized. The petitioners challenged this Order, asserting that Section 122(1A) was inapplicable to employees who are not taxable persons and did not personally retain benefits, and its retrospective application was unlawful. The question arose whether the penalty under Section 122(1A) could be imposed on employees not falling under the definition of 'taxable person' for acts committed before the provision's effective date. Finally, the Court, following its precedent upheld by the Supreme Court, ruled that Section 122(1A) applies only to 'taxable persons' who retain benefits and at whose instance the transactions occurred. Finding no such evidence for the petitioners and noting the impermissible retrospective application of the penal provision, the Court declared the show cause notices and the penalty Order against the petitioners to be without jurisdiction and illegal, allowing the Writ Petition.