https://www.taxtmi.com/forum/issue?id=119429 Penalty for goods seized in transit is imposed as a proportion of the goods' value; departmental practice treats such penalties as apportioned between CGST and SGST when proceedings are under central and state Acts, while under the IGST framework the penalty may be the aggregate of penalties leviable under CGST and SGST, leading to either split central/state components or a single aggregated IGST demand. en-us Wed, 27 Nov 2024 10:37:33 +0530 Fri, 24 Jan 2025 10:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119429 Penalty for goods seized in transit is imposed as a proportion of the goods' value; departmental practice treats such penalties as apportioned between CGST and SGST when proceedings are under central and state Acts, while under the IGST framework the penalty may be the aggregate of penalties leviable under CGST and SGST, leading to either split central/state components or a single aggregated IGST demand. Discussion-Forum GST Wed, 27 Nov 2024 10:37:33 +0530 https://www.taxtmi.com/forum/issue?id=119429