Madras HC: Rs. 10,000 Minimum Penalty Can’t Be Automatically Imposed for Minor GST Breach U/S 126(1)
In a recent ruling, the Madras High Court said the minimum penalty of ₹10,000 under Section 73(9) of the GST (Goods and Services Tax) Act cannot be automatically imposed for minor violations under Section 126(1). While quashing a GST assessment order passed without a hearing, Justice Senthilkumar Ramamoorthy observed that the petitioner's alleged violation appeared, […] The post Madras HC:
