Penalty leviable could not exceed the amount for Compounding of Offence under GST Act

Britt Worldwide India Pvt. Ltd. Vs Commissioner of Service Tax-VII (CESTAT Mumbai)

Conclusion:  While quashing an order for compounding of offence, the Revenue held that the amount for the compounding of offence under the GST Act should not exceed the maximum penalty specified in the Act for such offence. Since the demand itself failed on merit and limitation there could not be demand for interest and penalties imposed could not be sustained.

Held: Assess

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