https://www.taxtmi.com/forum/issue?id=119088 The issue is whether IGST penalty is calculated solely as the sum of central and state penalties under the proviso or whether the IGST Act can independently impose penalty by applying central Act provisions mutatis mutandis. Interpretive focus rests on the proviso's wording, the distinction between "leviable" and payable, and the mutually inclusive operation of central, state and IGST provisions, yielding practical consequences for computation, independent IGST adjudication, and avoidance of duplicate penalties. en-us Thu, 02 May 2024 11:31:40 +0530 Fri, 24 Jan 2025 10:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119088 The issue is whether IGST penalty is calculated solely as the sum of central and state penalties under the proviso or whether the IGST Act can independently impose penalty by applying central Act provisions mutatis mutandis. Interpretive focus rests on the proviso's wording, the distinction between "leviable" and payable, and the mutually inclusive operation of central, state and IGST provisions, yielding practical consequences for computation, independent IGST adjudication, and avoidance of duplicate penalties. Discussion-Forum GST Thu, 02 May 2024 11:31:40 +0530 https://www.taxtmi.com/forum/issue?id=119088