https://www.taxtmi.com/forum/issue?id=118800 Advisory states that Section 74(8) does not apply to penalties under Section 122(1)(ii) for failure to generate an e-way bill since that is a procedural lapse rather than tax evasion; if taxpayer proves no tax was evaded, refund of penalty may be claimed (even if DRC-03 is accepted) but refund and relief depend on a clean adjudicatory outcome. The Adjudicating Authority cannot impose a Section 125 general penalty unless that provision is invoked in the SCN, and penalties may be imposed offence-wise with possible leniency where there is no revenue loss. en-us Thu, 12 Oct 2023 08:00:31 +0530 Thu, 23 Jan 2025 14:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118800 Advisory states that Section 74(8) does not apply to penalties under Section 122(1)(ii) for failure to generate an e-way bill since that is a procedural lapse rather than tax evasion; if taxpayer proves no tax was evaded, refund of penalty may be claimed (even if DRC-03 is accepted) but refund and relief depend on a clean adjudicatory outcome. The Adjudicating Authority cannot impose a Section 125 general penalty unless that provision is invoked in the SCN, and penalties may be imposed offence-wise with possible leniency where there is no revenue loss. Discussion-Forum GST Thu, 12 Oct 2023 08:00:31 +0530 https://www.taxtmi.com/forum/issue?id=118800