General penalty under GST for unspecified contraventions attracts a discretionary monetary sanction up to prescribed limit. A general penalty provision applies where no separate penalty is prescribed: any person contravening the Act or rules for which no specific penalty exists is liable to a monetary penalty under this provision, which caps the financial sanction at the statutory maximum. General penalty applies to unspecified contraventions to ensure enforcement and compliance.
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 under GST for unspecified contraventions attracts a discretionary monetary sanction up to prescribed limit.
A general penalty provision applies where no separate penalty is prescribed: any person contravening the Act or rules for which no specific penalty exists is liable to a monetary penalty under this provision, which caps the financial sanction at the statutory maximum. General penalty applies to unspecified contraventions to ensure enforcement and compliance.
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