GST
Penalty under Sec 122 in a show cause notice
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Facts
Sec 122 lists specific offences, such as issuing invoices without supply, taking ITC without receipt of goods, and failing to issue invoices, with penalty of the higher of ₹10,000 or the tax involved. It is separate from the penalty under Sec 73, 74 or 74A.
Provisions and law
- Sec 122, CGST Act 2017Penalties for offences such as invoices without supply and wrong ITC
- Sec 74, CGST Act 2017Demand where fraud, wilful misstatement or suppression is alleged, for periods up to FY 2023-24
Analysis
Check whether the facts fit the specific clause of Sec 122 cited. Penalty under Sec 122 and under the demand section for the same act can be argued as duplication. If the case is a genuine error with no intent, say so with evidence.
Conclusion
- Identify the clause of Sec 122 cited
- Check if the facts fit that clause
- Argue against duplicate penalty for the same act
- Reply with evidence of genuine conduct
A Savvy can do this for you
Show cause notice under Sec 73, 74 or 74A and DRC-06 reply
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