General penalty applies where GST provisions or rules lack separate penalties, exposing contraveners to an administrative fine. Under the Himachal Pradesh GST Act, any person who contravenes provisions of the Act or rules for which no separate penalty is provided is liable to an administrative penalty that may extend to twenty five thousand rupees, serving as a residual sanction for unaddressed breaches.
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Provisions expressly mentioned in the judgment/order text.
General penalty applies where GST provisions or rules lack separate penalties, exposing contraveners to an administrative fine.
Under the Himachal Pradesh GST Act, any person who contravenes provisions of the Act or rules for which no separate penalty is provided is liable to an administrative penalty that may extend to twenty five thousand rupees, serving as a residual sanction for unaddressed breaches.
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