General penalty under GST applies where no specific penalty exists, capped at set limit and subject to procedural safeguards.

The GST general penalty furnishes a residual sanction for contraventions lacking a specific penalty, permitting a levy up to the statutory cap and reflecting higher limits than predecessor laws. Administrative notifications may waive such penalty for specified classes and periods. Judicial interpretation restricts the general penalty's application where a distinct penalty or fee has already been imposed and underscores procedural requisites like documentary verification and opportunity to be heard prior to penalty imposition.

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