https://www.taxtmi.com/forum/issue?id=120226 Whether a 100% penalty may be imposed under Section 122 where the taxpayer voluntarily paid the alleged tax liability with interest before any notice; forum replies stress that Section 122 is penal and must be strictly construed, that equal penalty ordinarily requires proof of fraud or misrepresentation, and that a nominal penalty under other penalty provisions may be appropriate where misconduct is not established. en-us Thu, 10 Jul 2025 11:36:33 +0530 Thu, 17 Jul 2025 11:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120226 Whether a 100% penalty may be imposed under Section 122 where the taxpayer voluntarily paid the alleged tax liability with interest before any notice; forum replies stress that Section 122 is penal and must be strictly construed, that equal penalty ordinarily requires proof of fraud or misrepresentation, and that a nominal penalty under other penalty provisions may be appropriate where misconduct is not established. Discussion-Forum GST Thu, 10 Jul 2025 11:36:33 +0530 https://www.taxtmi.com/forum/issue?id=120226