25% of penulty amount apply in which case ?

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if I received the payment as government work contractor and not shown in 3b and drc 01 has been issued then the what is the maximum penulty ?
Replies (3)
The maximum penalty under gst is Rs.25000
But the officer say 25% of the tax amount
25% because it's considered u/s 74(fraud case) pay it within 30 days otherwise penalty % increases

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