Penalty u/s. 125 of CGST Act can be invoked separately for each non-compliances

Suvarna Fibrotech Pvt. Ltd. Vs Assistant Commissioner (ST) (FAC) (Madras High Court) Madras High Court held that section 125 is a residuary provision and as there are three specific non-compliances qua statutory requirements, penalty u/s. 125 of Rs. 25,000 each can be invoked for such non-compliances. Facts- The writ petitioner is in the business of manufacturing Fibre glass composite moulded products. The place of business was inspected by Enforcement Wing Officials. During the course of inspection, certain defects were noticed and an inspection report was made and that this pertains to ‘Fi...