Penalty Under Section 125 of CGST Act - Goods and Services Tax - GST

Dear Expert In GST Audit Case, Auditing Officer has Imposed Penalty U/s 125 for Non-Filling of ITC-04 , On the Other Hand From inception of GST Era We are Very Prompt and Diligent in Paying taxes Filling of the Returns, Mere Lapse of Filling of ITC 04 can be cause for invocation of Section 125 Please Guide.