https://www.taxtmi.com/article/detailed?id=15429 Penalty imposition under Section 122 must respect procedural and substantive constraints in the assessment scheme under Sections 73 and 74; orders imposing penalties in excess of the confirmed tax or the show cause notice were held arbitrary and set aside to the limited extent of the excess amount, with remand for reconsideration in accordance with law. en-us Wed, 19 Nov 2025 08:53:22 +0530 Wed, 19 Nov 2025 08:53:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15429 Penalty imposition under Section 122 must respect procedural and substantive constraints in the assessment scheme under Sections 73 and 74; orders imposing penalties in excess of the confirmed tax or the show cause notice were held arbitrary and set aside to the limited extent of the excess amount, with remand for reconsideration in accordance with law. Articles Goods and Services Tax - GST Wed, 19 Nov 2025 08:53:22 +0530 https://www.taxtmi.com/article/detailed?id=15429