General penalty applies where a GST contravention lacks a specific penalty, permitting imposition of a prescribed maximum sanction. A general penalty provision makes any contravention of the Act or its rules, for which no separate penalty is provided, subject to a stated maximum monetary penalty; it functions as a residual enforcement mechanism to ensure contraventions not otherwise penalised under the statute may attract a sanction.
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 a GST contravention lacks a specific penalty, permitting imposition of a prescribed maximum sanction.
A general penalty provision makes any contravention of the Act or its rules, for which no separate penalty is provided, subject to a stated maximum monetary penalty; it functions as a residual enforcement mechanism to ensure contraventions not otherwise penalised under the statute may attract a sanction.
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