S.129 CGST/SGST Act | Penalty Only For Violations With Intent To Evade Tax Or Repeated Violations; Not For Minor Discrepancies : Kerala High Court

The Kerala High Court ruled that penalties for tax evasion should not be imposed for minor discrepancies. The court emphasized that penalties should be proportionate to the severity of the offense and that minor errors should not attract harsh penalties. This decision promotes a balanced approach to tax enforcement, ensuring that taxpayers are not unduly penalized for minor infractions while maintaining the integrity of the tax system.