https://www.taxtmi.com/article/detailed?id=16539 Section 125 is a residual penalty provision applying only where no separate penalty or late fee is prescribed, and late fee is said to be mutually exclusive with Section 125 penalty. The expression "may extend to twenty five thousand rupees" indicates only a maximum ceiling, so the penalty may vary with the nature of the contravention. The commentary further states that imposing separate CGST and SGST penalties for a single contravention is impermissible, and cites an Allahabad High Court order treating such dual penalty as unjustified. en-us Sat, 30 May 2026 08:32:30 +0530 Sat, 30 May 2026 08:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16539 Section 125 is a residual penalty provision applying only where no separate penalty or late fee is prescribed, and late fee is said to be mutually exclusive with Section 125 penalty. The expression "may extend to twenty five thousand rupees" indicates only a maximum ceiling, so the penalty may vary with the nature of the contravention. The commentary further states that imposing separate CGST and SGST penalties for a single contravention is impermissible, and cites an Allahabad High Court order treating such dual penalty as unjustified. Articles Goods and Services Tax - GST Sat, 30 May 2026 08:32:30 +0530 https://www.taxtmi.com/article/detailed?id=16539