Separate SGST & CGST Penalty Invalid as It Exceeds Statutory Section 125 Limit

Syed Shabbir Ahmad Vs State of U.P. (Allahabad High Court) The Allahabad High Court examined a petition challenging a penalty order dated 31.05.2024 passed under Section 125 of the GST Act, wherein ₹25,000 each was imposed under CGST and SGST, totaling ₹50,000. The petitioner’s appeal against this order had earlier been dismissed on 04.12.2024 as time-barred. The petitioner contended that Section 125 prescribes a maximum penalty of ₹25,000 and does not permit separate penalties under both CGST and SGST. Upon consideration, the Court held that imposing ₹25,000 under each head was not ...