Section 135 of CGST Act Presumption of culpable mental state Section 135. Presumption of culpable mental state.- In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of
Section 134 of CGST Act Cognisance of Offences Section 134. Cognizance of offences.- No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of
Section 133 of CGST Act Liability of officers and certain other persons 133(1) Where any person engaged in connection with the collection of statistics under section 151 or compilation or computerisation thereof or if any officer of central tax having access to information specified under
Section 132 of CGST Act Punishment for certain offences 1) 11[Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences], namely:- (a) supplies any goods or services or both without issue of any invoice, in violation of
Section 131 of CGST Act Confiscation or penalty not to interfere with other punishments. – Section 131. Confiscation or penalty not to interfere with other punishments. – Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, (2 of 1974.) no confiscation
Section 125 of CGST Act General penalty 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
Section 124 of CGST Act Fine for failure to furnish statistics 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
Section 123 of CGST Act Penalty for failure to furnish information return 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
Section 122 of CGST Act 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
Section 121 of CGST Act Non-appealable decisions and orders Non-appealable 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
