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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Penalty quantum under MGL: sanction is the higher of actual tax loss or a statutory fixed sum.</h1> Section 66(1) imposes a penalty equal to the higher of the tax involved (tax evaded, fraudulently obtained refund, improperly availed credit, or tax not/short deducted or collected) or a specified statutory fixed sum. Section 66(2) penalises registered persons who repeatedly make short payments by imposing the higher of a proportionate percentage of the tax short paid or the same statutory fixed sum.

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