https://www.taxtmi.com/article/detailed?id=10260 Penalty under Section 122 covers a range of fraudulent and willful defaults but notices under it require jurisdictional and procedural caution because proven revenue matters are to be adjudicated under Section 73 or Section 74, and concluding adjudication leads to deemed conclusion of related Section 122 proceedings under the statutory bar on multiple penalties. en-us Thu, 10 Feb 2022 17:37:39 +0530 Thu, 10 Feb 2022 17:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10260 Penalty under Section 122 covers a range of fraudulent and willful defaults but notices under it require jurisdictional and procedural caution because proven revenue matters are to be adjudicated under Section 73 or Section 74, and concluding adjudication leads to deemed conclusion of related Section 122 proceedings under the statutory bar on multiple penalties. Articles Goods and Services Tax - GST Thu, 10 Feb 2022 17:37:39 +0530 https://www.taxtmi.com/article/detailed?id=10260