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2 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.demo.remotlog.com/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")