Maximum Penalty of Rs 10,000 shall be levied for delay in payment of GST : High Court

The maximum penalty imposable was Rs. 10,000/- or the tax evaded, whichever was more; there being no allegation of tax evasion, the maximum penalty that could have been imposed was Rs. 10,000/-which could even be lower than the said amount if the Taxing Authority as well as the Assessing Authority had considered the mandate of GST Act read with Notification