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          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.

          <h1>General penalty for unspecified GST contraventions creates residual monetary liability for breaches of Act or rules.</h1> A provision establishes a general penalty for breaches of the Jharkhand Goods and Services Tax Act, 2017 or rules made under it where no separate penalty is prescribed, making any person who contravenes such provisions or rules liable to a statutory monetary penalty as a residual sanction.

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