https://www.taxtmi.com/caselaws?id=402897 Transporting taxable goods without the prescribed documents falls within the specific contravention covered by Section 122(xiv) of the CGST Act, for which the statute prescribes a fixed penalty of Rs. 10,000. An enhanced penalty equal to tax is not warranted unless the facts establish tax evasion or another default attracting that higher measure. Because no proved evasion or comparable basis for the greater penalty was shown, the penalty could not exceed the fixed amount and had to be aligned with the proportionality of the lapse. en-us Thu, 07 Jan 2021 00:00:00 +0530 Sat, 22 Mar 2025 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402897 Transporting taxable goods without the prescribed documents falls within the specific contravention covered by Section 122(xiv) of the CGST Act, for which the statute prescribes a fixed penalty of Rs. 10,000. An enhanced penalty equal to tax is not warranted unless the facts establish tax evasion or another default attracting that higher measure. Because no proved evasion or comparable basis for the greater penalty was shown, the penalty could not exceed the fixed amount and had to be aligned with the proportionality of the lapse. Case-Laws GST Thu, 07 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402897