Penalty under GST denotes a statutory punishment or monetary sanction for commission or omission of a duty. The term penalty is not defined in the CGST/SGST Act; judicial principles characterise it as a statutory punishment or sum of money imposed as punishment for a specified offence, or as a punishment for doing or failing to do something that was a duty of a party to do.
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.
Penalty under GST denotes a statutory punishment or monetary sanction for commission or omission of a duty.
The term penalty is not defined in the CGST/SGST Act; judicial principles characterise it as a statutory punishment or sum of money imposed as punishment for a specified offence, or as a punishment for doing or failing to do something that was a duty of a party to do.
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