General penalty for contravention: non-specified GST breaches attract a capped monetary penalty under the Act. A general penalty applies where no specific sanction is provided: any person who contravenes a provision of the Uttarakhand Goods and Services Tax Act, 2017 or rules made thereunder for which no separate penalty is prescribed is liable to a monetary penalty up to the prescribed ceiling as a residual sanction for non-specified breaches.
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 contravention: non-specified GST breaches attract a capped monetary penalty under the Act.
A general penalty applies where no specific sanction is provided: any person who contravenes a provision of the Uttarakhand Goods and Services Tax Act, 2017 or rules made thereunder for which no separate penalty is prescribed is liable to a monetary penalty up to the prescribed ceiling as a residual sanction for non-specified breaches.
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