General penalty for unspecified GST contraventions may be imposed where the statute does not prescribe a separate penalty. Section 125 provides a general penalty making any person who contravenes any provision of the Act or rules for which no separate penalty is provided liable to a monetary penalty, functioning as a residual sanction to secure compliance where the statute is otherwise silent on penal consequences.
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 unspecified GST contraventions may be imposed where the statute does not prescribe a separate penalty.
Section 125 provides a general penalty making any person who contravenes any provision of the Act or rules for which no separate penalty is provided liable to a monetary penalty, functioning as a residual sanction to secure compliance where the statute is otherwise silent on penal consequences.
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