[CGST Act] Penalty Is An 'Additional Tax', Cannot Be Levied Under State Act Without 'Charging Provision': J&K&L High Court

The Jammu & Kashmir High Court has upheld a penalty under Section 6 of the Entry Tax Act, ruling that a mere procedural lapse of not stopping at a check post can attract a penalty. The court's decision provides clarity on a jurisdictional matter and reinforces the powers of the state government to levy a penalty for non-compliance with the law. The ruling ensures that transporters and businesses adhere to all the rules.