[CGST Act] Penalty Is An 'Additional Tax', Cannot Be Levied Under State Act Without 'Charging Provision': J&K&L High Court2 Aug 2025 8:10 PM IST
![[CGST Act] Penalty Is An Additional Tax, Cannot Be Levied Under State Act Without Charging Provision: J&K&L High Court](https://www.livelaw.in/h-upload/2025/06/10/500x300_604075-sanjeev-kumar-sanjay-parihar.webp "[CGST Act] Penalty Is An Additional Tax, Cannot Be Levied Under State Act Without Charging Provision: J&K&L High Court")