General penalty under GST applies for contraventions without a separate penalty provision and operates as a residual enforcement mechanism. A general penalty applies where a person contravenes any provision of the Act or the rules made under it and no separate penalty is provided. This ... Summary
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.
General penalty under GST applies for contraventions without a separate penalty provision and operates as a residual enforcement mechanism.
A general penalty applies where a person contravenes any provision of the Act or the rules made under it and no separate penalty is provided. This residual penalty mechanism covers breaches not addressed by a specific penalty clause and may extend up to twenty-five thousand rupees.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.