General penalty for unspecified contraventions under West Bengal GST Act creates liability when no separate penalty provided. Section 125 provides a residual penal provision under the West Bengal Goods and Services Tax Act, 2017: any person who contravenes any provision of the Act or any rules made thereunder for which no separate penalty is provided shall be liable to a penalty which may extend to twenty five thousand rupees.
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 for unspecified contraventions under West Bengal GST Act creates liability when no separate penalty provided.
Section 125 provides a residual penal provision under the West Bengal Goods and Services Tax Act, 2017: any person who contravenes any provision of the Act or any rules made thereunder for which no separate penalty is provided shall be liable to a penalty which may extend to twenty five thousand rupees.
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