Yes, any activity pertaining to aiding or abetting the offence would be an offence attracting a penalty to the extent of ` 25,000/-. Further, in terms of Section 122(3) following offences shall also be punishable with a penalty to the extent of ` 25,000/-:
(a) acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with any goods which he knows or has reason to believe are liable to confiscation under this Act or the rules made thereunder;
(b) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reason to believe are in contravention of any provisions of this Act or the rules made there under;
(c) fails to appear before the officer of Central Tax, when issued with a summon for appearance to give evidence or produce a document in an enquiry;
(d) fails to issue invoice in accordance with the provisions of this Act or rules made there under, or fails to account for an invoice in his books of account;
(ICAI FAQ PUBLICATIONS 06-09-2017 Penalty for certain offences: FAQ NO. 7)