The Central Goods and Services Act, 2017 (CGST Act) Section 127 – Power to impose penalty in certain cases Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under any proceedings under section 62 or section 63 or section 64 or section 73 or section 74 or section 129 or section 130, he may issue
Section 43 of The Indian Evidence Act, 1872 43. Judgments, etc., other than those mentioned in sections 40 to 42, when relevant.—Judgments, orders or decrees, other than those mentioned in sections 40, 41 and 42, are irrelevant, unless the existence of such judgment, order or decree, is a fact in issue, or is relevant under
The Central Goods and Services Act, 2017 (CGST Act) Section 126 – General disciplines related to penalty (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission or mistake in documentation which is easily rectifiable and made without fraudulent intent or
Section 42 of The Indian Evidence Act, 1872 42. Relevancy and effect of judgments, orders or decrees, other than those mentioned in section 41.—Judgments, orders or decrees other than those mentioned in section 41, are relevant if they relate to matters of a public nature relevant to the enquiry; but such judgments, orders or decrees
The Central Goods and Services Act, 2017 (CGST Act) Section 125 – General penalty Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall be liable to a penalty which may extend to twenty-five thousand rupees. Complete:the-gst-act-section
Section 41 of The Indian Evidence Act, 1872 41. Relevancy of certain judgments in probate, etc., jurisdiction.—A final judgment, order or decree of a competent Court, in the exercise of probate, matrimonial admiralty or insolvency jurisdiction which confers upon or takes away from any person any legal character, or which declares any person to be
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