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Applicability of penalty

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Sirji, having one query with regards to applicability of penalty on Fake invoicing, if a taxpayer pay tax along with applicable interest and penalty at the time of initiating of summon u/s 70 then what will be quantum of penalty, is the penalty is applicable u/s 74(5) ie 15% or u/s 122 ie 100%
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Please read circular Circular No. ..171.   /03./2022-GST.. dated 06.07.2022
 

Yes I agreed with the Suresh Kumar...


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