{"act":{"id":"andhra-pradesh-goods-services-tax-act-2017","short_title":"The Andhra Pradesh Goods and Services Tax Act, 2017","long_title":null,"act_number":"16","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Andhra Pradesh","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf","url":"https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"125","heading":null,"text":"General Penalty- Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend to twenty five thousand rupees.","html":"<p>General Penalty- Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend to twenty five thousand rupees.</p>","words":43,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[{"cnr":"DLHC010226522025","order":"","title":"Dinesh Kumar Raghav v. Commissioner of Central Goods and Service Tax","court":"HC","court_name":"High Court of Delhi, Delhi","date":"2025-04-23","citation":"W.P.(C) 5133/2025 (with W.P.(C) 5083/2025 Gurudas Mallik Thakur); Final Order 23.04.2025 (Prathiba M. Singh & Rajneesh Kumar Gupta JJ., Delhi HC)","precedential_value":"Persuasive (High Court DB)","court_marking":null,"ratio_decidendi":"DATE VERIFIED Final Order 23.04.2025 (order-1.pdf): DB held s.122(1) targets a taxable person, but s.122(1A) uses “any person” who retains benefit of specified fake-invoice/ITC transactions — directors/managers can face 122(1A) penalty; factual benefit/control goes to appeal under s.107 (not decided afresh in writ).","applied_to_this_section":"Decided on section 125 of the Central Goods and Services Tax Act, 2017, which The Andhra Pradesh Goods and Services Tax Act, 2017 enacts in the same words.","basis":"cited","decided_under":null,"url":"https://ecourtsindia.com/cnr/DLHC010226522025"}],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/andhra-pradesh-goods-services-tax-act-2017/section/125/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/ae09e997-f14e-41bb-9751-c02969df93a4.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7b15f2d9-be9b-4564-bc6d-caa873553605/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}