https://www.taxtmi.com/forum/issue?id=120901 Penalty under Section 125 in a Section 129 goods-in-transit dispute raises questions on appellate enhancement, the coexistence of general and specific penalty provisions, and rectification. The commentary notes that Section 129 contains a specific penalty mechanism, while Section 125 is described as residuary and ordinarily applicable only where no separate penalty is provided. It also discusses whether the First Appellate Authority may add a new penalty in appeal, whether notice and hearing are required, and whether Section 161 rectification can be used where the penalty is said to be an error apparent on the record. en-us Sat, 02 May 2026 23:57:39 +0530 Thu, 07 May 2026 18:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120901 Penalty under Section 125 in a Section 129 goods-in-transit dispute raises questions on appellate enhancement, the coexistence of general and specific penalty provisions, and rectification. The commentary notes that Section 129 contains a specific penalty mechanism, while Section 125 is described as residuary and ordinarily applicable only where no separate penalty is provided. It also discusses whether the First Appellate Authority may add a new penalty in appeal, whether notice and hearing are required, and whether Section 161 rectification can be used where the penalty is said to be an error apparent on the record. Discussion-Forum GST Sat, 02 May 2026 23:57:39 +0530 https://www.taxtmi.com/forum/issue?id=120901