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penalty u/s 122(1) (ii) covered under 74(8)-? - Goods and Services Tax - GSTExtract Show cause notice for Fy 18-19 issued for supplying goods without eway bill proposing penalty u/s 122(1) (ii) . 1. penalty as proposed u/s 122(1) (ii) can be covered under 74(8) ?.In my opinion it should not be.if under impression of 74(8) we deposited penalty@25% within 30 days of SCN ( DRC-03 with the SCN No 74(8) filed), whether we can claim refund the proceedure thereof Further if department accepts our DRC then what? 2. in this client issued part-A but failed to issue part B, the sales was local sales in motarised vehicles.If we submit all evidences ,account confirmation from the recepient also, then whether our case is out of 122(1) (ii) in such a situation whether it will fall under general penalty u/s 125 whether general penalty can be imposed as the SCN has no reference of Section 125 . 3. In this case client did not issue eway bill of 6 invoices, whether the general penalty u/s 125 is per default or it will be single penalty of all such 6 defaults
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