https://www.taxtmi.com/article/detailed?id=15034 The general penalty provision applies only where a contravention exists and no separate statutory penalty is leviable; its amount is discretionary up to the prescribed ceiling rather than uniformly maximal. It cannot be mechanically imposed for minor, unintentional or procedural lapses, nor levied simultaneously with another penal charge. Courts have held that imposition without an opportunity of hearing or where a distinct statutory late fee operates is inconsistent with the statutory scheme, requiring adjudicators to assess the nature and quantum of contravention and to afford procedural fairness. en-us Tue, 02 Sep 2025 08:01:51 +0530 Tue, 02 Sep 2025 08:01:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15034 The general penalty provision applies only where a contravention exists and no separate statutory penalty is leviable; its amount is discretionary up to the prescribed ceiling rather than uniformly maximal. It cannot be mechanically imposed for minor, unintentional or procedural lapses, nor levied simultaneously with another penal charge. Courts have held that imposition without an opportunity of hearing or where a distinct statutory late fee operates is inconsistent with the statutory scheme, requiring adjudicators to assess the nature and quantum of contravention and to afford procedural fairness. Articles Goods and Services Tax - GST Tue, 02 Sep 2025 08:01:51 +0530 https://www.taxtmi.com/article/detailed?id=15034