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penalty u/s 73&74&122

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Student CA Final
5 Points Posted on 26 February 2019
the cases mentioned in sec 73 and 74 are same as in sec 122(2)

both sections specifies penalty
which shall prevail over others

mind it
I am comparing 73/74 AND 122(2)
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On 26 February 2019 at 20:44 Report
Replies (4)
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GST Practitioner
55067 Points Posted on 26 February 2019
No it's not same ....
As per section 122(2) (a) :
penalty is 10% or 10000/- whichever is higher

And

As per section 122(2)(b):
Penalty is 100% or 10000 whichever is higher
301 Reply
On 26 February 2019 at 22:12
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Tax Professional & Advisor
1421 Points Posted on 27 February 2019
Kindly understand both the section because both the section are specified different penalty for different situations do not merge with one section to another..
2 Reply
On 27 February 2019 at 10:25
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7059 Points Posted on 27 February 2019
thank you and congratulations
33 Reply
On 27 February 2019 at 15:40
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inspector
29 Points Posted on 19 July 2020
What is difference between 73 and 123 section CGSt
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On 19 July 2020 at 19:04


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