General penalty applies where a GST provision is contravened without a specified sanction, permitting a discretionary monetary penalty. Where a person contravenes any provision of the Maharashtra Goods and Services Tax Act, 2017, or its rules and no separate penalty is prescribed, the person is liable to a monetary penalty assessed at the discretion of the authority, subject to a maximum limit specified in the provision as a penalty up to twenty five thousand rupees.
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 applies where a GST provision is contravened without a specified sanction, permitting a discretionary monetary penalty.
Where a person contravenes any provision of the Maharashtra Goods and Services Tax Act, 2017, or its rules and no separate penalty is prescribed, the person is liable to a monetary penalty assessed at the discretion of the authority, subject to a maximum limit specified in the provision as a penalty up to twenty five thousand rupees.
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