The Central Goods and Services Act, 2017 (CGST Act) Section 124 – Fine for failure to furnish statistics If any person required to furnish any information or return under section 151,— (a) without reasonable cause fails to furnish such information or return as may be required under that section, or (b) wilfully furnishes or causes to
The Central Goods and Services Act, 2017 (CGST Act) Section 123 – Penalty for failure to furnish information return If a person who is required to furnish an information return under section 150 fails to do so within the period specified in the notice issued under sub-section (3) thereof, the proper officer may direct that such person
The Central Goods and Services Act, 2017 (CGST Act) Section 122 – Penalty for certain offences (1) Where a taxable person who–– (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply; (ii) issues any invoice or bill without
The Central Goods and Services Act, 2017 (CGST Act) Section 121 – Nonappealable decisions and orders. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of central tax if such decision taken or order passed relates to any one
The Central Goods and Services Act, 2017 (CGST Act) Section 120 – Appeal not to be filed in certain cases (1) The Board may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the
The Central Goods and Services Act, 2017 (CGST Act) Section 119 – Sums due to be paid notwithstanding appeal, etc. Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the National or Regional Benches of the
The Central Goods and Services Act, 2017 (CGST Act) Section 118 – Appeal to Supreme Court (1) An appeal shall lie to the Supreme Court— (a) from any order passed by the National Bench or Regional Benches of the Appellate Tribunal; or (b) from any judgment or order passed by the High Court in an
The Central Goods and Services Act, 2017 (CGST Act) Section 117 – Appeal to High Court (1) Any person aggrieved by any order passed by the State Bench or Area Benches of the Appellate Tribunal may file an appeal to the High Court and the High Court may admit such appeal, if it is satisfied
The Central Goods and Services Act, 2017 (CGST Act) Section 116 – Appearance by authorised representative (1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in connection with any proceedings under this Act, may, otherwise than when required under
The Central Goods and Services Act, 2017 (CGST Act) Section 115 – Interest on refund of amount paid for admission of appeal Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal,