https://www.taxtmi.com/acts?id=50614 Penalty is prescribed for contravention of the track and trace mechanism by a person covered by clause (b) of sub-section (1) of section 148A. The liability applies notwithstanding anything contained in the Act and is in addition to any other penalty under Chapter XV or the relevant chapter provisions. The penalty is the higher of one lakh rupees or ten per cent of the tax payable on the goods concerned. en-us Thu, 03 Apr 2025 16:56:55 +0530 Fri, 26 Jun 2026 12:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50614 Penalty is prescribed for contravention of the track and trace mechanism by a person covered by clause (b) of sub-section (1) of section 148A. The liability applies notwithstanding anything contained in the Act and is in addition to any other penalty under Chapter XV or the relevant chapter provisions. The penalty is the higher of one lakh rupees or ten per cent of the tax payable on the goods concerned. Act-Rules GST Thu, 03 Apr 2025 16:56:55 +0530 https://www.taxtmi.com/acts?id=50614