{"id":75802,"date":"2026-05-27T07:29:14","date_gmt":"2026-05-27T07:29:14","guid":{"rendered":""},"modified":"2026-05-27T07:29:14","modified_gmt":"2026-05-27T07:29:14","slug":"statutory-maximum-penalty-under-gst-cannot-be-doubled-across-cgst-and-sgst-for-the-same-contravention","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75802","title":{"rendered":"Statutory maximum penalty under GST cannot be doubled across CGST and SGST for the same contravention."},"content":{"rendered":"<p>Statutory maximum penalty under GST cannot be doubled across CGST and SGST for the same contravention.<br \/>Case-Laws<br \/>GST<br \/>Penalty under Section 125 of the GST Act could not be imposed separately under CGST and SGST beyond the statutory maximum for the same contravention. The High Court held that a penalty of Rs. 25,000 under CGST plus a further Rs. 25,000 under SGST was not justified where the provision prescribed a maximum penalty of Rs. 25,000. The original penalty order was therefore unsustainable, and the consequential appellate order also could not stand. Both orders were set aside, and the matter was remanded to the competent authority for fresh consideration in accordance with law.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=100178\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Statutory maximum penalty under GST cannot be doubled across CGST and SGST for the same contravention.Case-LawsGSTPenalty under Section 125 of the GST Act could not be imposed separately under CGST and SGST beyond the statutory maximum for the same con&#8230;<\/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-75802","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75802","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=75802"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75802\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}