https://www.taxtmi.com/caselaws?id=792371 Section 125 penalty could not be split into separate CGST and SGST levies so as to exceed the statutory maximum; the penalty ceiling controlled the total levy, making the bifurcated demand unsustainable. Because the main penalty order was invalid, the consequential appellate order dismissing the matter as time-barred could not survive. The penalty and appellate orders were set aside, and the matter was remanded for fresh adjudication in accordance with law. en-us Thu, 02 Apr 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792371 Section 125 penalty could not be split into separate CGST and SGST levies so as to exceed the statutory maximum; the penalty ceiling controlled the total levy, making the bifurcated demand unsustainable. Because the main penalty order was invalid, the consequential appellate order dismissing the matter as time-barred could not survive. The penalty and appellate orders were set aside, and the matter was remanded for fresh adjudication in accordance with law. Case-Laws GST Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792371