Section 122 of CGST Act: Misuse by Authorities and Judicial Relief for Assessees

Abhishek Raja , Last updated: 21 August 2024  
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This section is used, or I must say misused, in most of the Notices! The department is trying to levy a penalty under this section in most cases, but the High Court's views are in favour of the Assessee. Section 122 of the CGST Act Penalty for Certain Offences 1. General Offenses (Subsection 1

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Abhishek Raja
(Practising CA)
Category GST   Report

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