what is the penalty for dumping/delivering the goods in wrong place for work.
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See Section 122 (3) of CGST Act. Max. ₹ 25000/- and this is in addition to other contraventions involved in this context. Section 122 corresponds to Rule 173 Q of erstwhile Central Excise Rules, 1944. Section 122 is SEA.
I agree with the views of Sri Kasturi Sir.