General penalty applies where GST provisions or rules are contravened without a specified sanction, enabling imposition of a penalty. A general penalty provision makes any person who contravenes provisions of the Act or rules thereunder, for which no specific penalty is provided, liable to a monetary penalty as the statutory sanction for such unspecified contraventions under the Goods and Services Tax framework.
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.
General penalty applies where GST provisions or rules are contravened without a specified sanction, enabling imposition of a penalty.
A general penalty provision makes any person who contravenes provisions of the Act or rules thereunder, for which no specific penalty is provided, liable to a monetary penalty as the statutory sanction for such unspecified contraventions under the Goods and Services Tax framework.
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