Track and trace compliance penalty applies for contravention, with liability set at the higher prescribed amount.

Penalty is prescribed for contravention of the track and trace mechanism by a person covered by clause (b) of sub-section (1) of section 148A. The liability applies notwithstanding anything contained in the Act and is in addition to any other penalty under Chapter XV or the relevant chapter provisions. The penalty is the higher of one lakh rupees or ten per cent of the tax payable on the goods concerned.

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