https://www.taxtmi.com/forum/issue?id=117657 The penalty for failure to furnish information under Section 77(1)(c) and the penalty for short payment or evasion under Section 78(1) address distinct contraventions and may be proposed together in the same show cause notice; after the proviso restricting simultaneous application of Section 78 and Section 76 was omitted w.e.f. 14.5.2015, Sections 76, 77 and 78 could be invoked in a single SCN, with adjudicators and appellate authorities determining final imposition based on facts. en-us Sat, 20 Nov 2021 20:40:13 +0530 Thu, 23 Jan 2025 15:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117657 The penalty for failure to furnish information under Section 77(1)(c) and the penalty for short payment or evasion under Section 78(1) address distinct contraventions and may be proposed together in the same show cause notice; after the proviso restricting simultaneous application of Section 78 and Section 76 was omitted w.e.f. 14.5.2015, Sections 76, 77 and 78 could be invoked in a single SCN, with adjudicators and appellate authorities determining final imposition based on facts. Discussion-Forum GST Sat, 20 Nov 2021 20:40:13 +0530 https://www.taxtmi.com/forum/issue?id=117657