General penalty: contravention of Kerala GST Ordinance provisions without specified penalty attracts monetary sanction under the Ordinance. Any person who contravenes any provision of the Kerala Goods and Services Tax Ordinance, 2017 or any rules made thereunder for which no separate penalty is provided shall be liable to a penalty which may extend to twenty five thousand rupees, serving as a residual penal mechanism for otherwise unpenalised contraventions.
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: contravention of Kerala GST Ordinance provisions without specified penalty attracts monetary sanction under the Ordinance.
Any person who contravenes any provision of the Kerala Goods and Services Tax Ordinance, 2017 or any rules made thereunder for which no separate penalty is provided shall be liable to a penalty which may extend to twenty five thousand rupees, serving as a residual penal mechanism for otherwise unpenalised contraventions.
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