GST penalty cannot exceed the statutory maximum under Section 125 when split between CGST and SGST.

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....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.....