Section 125
Section 125 of the Delhi Goods and Services Tax Act, 2017. 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.
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.
Section 125, The Delhi Goods and Services Tax Act, 2017 (Act 3 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Dinesh Kumar Raghav v. Commissioner of Central Goods and Service Tax
Court's Decision & Legal Precedent
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).
On this section: Decided on section 125 of the Central Goods and Services Tax Act, 2017, which The Delhi Goods and Services Tax Act, 2017 enacts in the same words.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Another 4 instruments name this provision in its title or its text without being made under it.
- 47-2020-State TaxNotification 2021
- Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.(Notification No. 28/2021-State Tax)Notification 2021
- Delhi Goods and Services Tax (Ninth Amendment) Rules, 2018Notification 2019
- Mentioning details of inter-state supplies made to unregistered persons in Table 3.2 of FORM GSTR3B and Table 7B of FORM GSTR-1 -RegCircular 2019
Questions about Section 125
What have the courts held on Section 125 of the Delhi Goods and Services Tax Act?
Dinesh Kumar Raghav v. Commissioner of Central Goods and Service Tax (23 Apr 2025) is the leading judgment on this section among those set out below: Decided on section 125 of the Central Goods and Services Tax Act, 2017, which The Delhi Goods and Services Tax Act, 2017 enacts in the same words.
How do I find court cases under Section 125 of the Delhi Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Delhi Goods and Services Tax Act 125, section 125 Delhi Goods and Services Tax Act, section 125 of the Delhi Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Dinesh Kumar Raghav v. Commissioner of Central Goods and Service Tax (23 Apr 2025).
What should I read with Section 125 of the Delhi Goods and Services Tax Act, and has it changed?
2 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there is one: most recently Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020. (Notification No. 89/2020-State Tax) (2021).
When was the Delhi Goods and Services Tax Act enacted?
Delhi Goods and Services Tax Act was enacted in 2017 as Act 3 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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/a80716b6-b6b8-4a70-9070-1e71422b6495.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/7905c17c-0f89-430e-9228-75eb07a04102/content). This page is not a substitute for legal advice.