https://www.taxtmi.com/caselaws?id=446129 For delayed remittance of collected tax under the CGST Act, the penalty should not be mechanically enhanced beyond the minimum where there is no allegation of tax evasion. The statutory discipline under section 126(2) requires the penalty to be commensurate with the facts and severity of the breach, including relevant mitigating circumstances. Where the authorities ignore such mitigation and treat delay alone as sufficient for a higher penalty, the penalty orders are unsustainable and liable to be set aside. The document states that, in the absence of evasion, the penalty should be confined to the reduced amount of Rs. 10,000 in each case. en-us Thu, 23 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446129 For delayed remittance of collected tax under the CGST Act, the penalty should not be mechanically enhanced beyond the minimum where there is no allegation of tax evasion. The statutory discipline under section 126(2) requires the penalty to be commensurate with the facts and severity of the breach, including relevant mitigating circumstances. Where the authorities ignore such mitigation and treat delay alone as sufficient for a higher penalty, the penalty orders are unsustainable and liable to be set aside. The document states that, in the absence of evasion, the penalty should be confined to the reduced amount of Rs. 10,000 in each case. Case-Laws GST Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446129