"GENERAL PENALTY: SECTION 125"
The general penalty for violating the Act or its Rules is Rs. 50,000 (Rs. 25,000 under CGST and Rs. 25,000 under SGST).
1. Atlantic Care Chemicals Pvt. Ltd. - Kerala High Court
General Penalty is not imposable for a mere classification dispute.
2. Rathore Building Material - Allahabad High Court
Where petitioner complied with terms of SCN by furnishing returns within the time provided, there was no lawful justification to impose penalty U/s 125 returning finding that reply to SCN was not tendered,
thus, order imposing penalty was to be set aside.
3. Daily Express - Kerala High Court
Non-obstante clause of Section 129 ibid making it clear that general penal provisions of Section 122 or 125 or 126 ibid not attracted on violation of Section 129 ibid.
#ARR4NIRC
Abhishek Raja "Ram"
@abhishekrajaram
MEC, STBA Delhi || Speaker and Author on GST. Life dedicated towards Tax and Economic Reforms & Simplification