{"id":74359,"date":"2025-11-11T08:20:19","date_gmt":"2025-11-11T02:50:19","guid":{"rendered":""},"modified":"2025-11-11T08:20:19","modified_gmt":"2025-11-11T02:50:19","slug":"partial-relief-penalty-of-rs-6-05-17-933-set-aside-for-failure-to-apply-sections-74-75-and-improper-use-of-section-122","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74359","title":{"rendered":"Partial relief: penalty of Rs.6,05,17,933 set aside for failure to apply Sections 74, 75 and improper use of Section 122"},"content":{"rendered":"<p>Partial relief: penalty of Rs.6,05,17,933 set aside for failure to apply Sections 74, 75 and improper use of Section 122<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition in part, holding that the impugned orders issued by the respondents were illegal, arbitrary and without jurisdiction insofar as they imposed and confirmed a penalty of Rs. 6,05,17,933\/-. The Court found that the respondents failed to apply Sections 74 and 75 of the KGST Act and improperly invoked Section 122, resulting in a pe<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94075\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Partial relief: penalty of Rs.6,05,17,933 set aside for failure to apply Sections 74, 75 and improper use of Section 122Case-LawsGSTThe HC allowed the petition in part, holding that the impugned orders issued by the respondents were illegal, arbitrary and<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74359","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74359"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74359\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}