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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>Failure to furnish GST statistics triggers penal fine and additional daily penalty for continuing noncompliance under statutory obligation.</h1> Failure to comply with the statutory obligation to furnish information or returns under the GST provision attracts a penal regime where a person who, without reasonable cause, fails to furnish required information or who wilfully furnishes false information is subject to a monetary fine, including an additional daily fine for a continuing offence subject to an overall statutory cap.

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