https://www.taxtmi.com/highlights?id=100295 Section 125 of the CGST framework was construed as prescribing a single maximum general penalty of Rs. 25,000, so the penalty could not be split into separate CGST and SGST penalties to exceed that statutory cap. The High Court therefore held that imposing Rs. 25,000 under CGST and a further Rs. 25,000 under SGST under the same provision was unjustified. The penalty order and the appellate order were set aside, and the matter was remanded for fresh consideration in accordance with law, with all available grounds left open to the petitioner. en-us Sat, 30 May 2026 08:29:40 +0530 Sat, 30 May 2026 08:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100295 Section 125 of the CGST framework was construed as prescribing a single maximum general penalty of Rs. 25,000, so the penalty could not be split into separate CGST and SGST penalties to exceed that statutory cap. The High Court therefore held that imposing Rs. 25,000 under CGST and a further Rs. 25,000 under SGST under the same provision was unjustified. The penalty order and the appellate order were set aside, and the matter was remanded for fresh consideration in accordance with law, with all available grounds left open to the petitioner. Highlights GST Sat, 30 May 2026 08:29:40 +0530 https://www.taxtmi.com/highlights?id=100295