General Penalty / Residual Penalty [ Section 125 ]

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..... d to ₹ 25,000/- . [ Section 125 ] Seeking waiver from penalty under section 125 1. Waives the amount of penalty payable by any registered person under section 125 for non-compliance of the provisions by Class of registered person required to issue invoice having Dynamic Quick Response (QR) code ( notification No.14/2020 Central Tax, dated 21st March, 2020 ), between the period from the 1st d .....

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..... XES EXCISE-CUM-PROPER OFFICER, BADDI (HP) ( 2022 (9) TMI 91 - APPELLATE AUTHORITY, GST, HIMACHAL PRADESH ) Issue: Imposition of tax and penalty under section 129 of CGST/HPGST Act 2017 due to expired E-Way bill. Facts: The vehicle carrying goods was intercepted, and the E-Way bill was found expired. The appellant claimed that the E-Way bill was extended and valid until midnight of 30.06.2019. The .....

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