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of <h1>Penalty Up to 25,000 Under GST Act Section 122(3) for Aiding Violations, Confiscated Goods, or Invoice Failures.</h1> Section 122(3) of the GST Act prescribes a penalty of up to 25,000 for individuals other than the taxable person who engage in specific violations. These include aiding or abetting any of the 21 specified offences, dealing with goods liable to confiscation, receiving or dealing with services in contravention of the Act, failing to appear before an authority after being summoned, or failing to issue or account for invoices properly in their books of accounts.
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