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Section 109 of CGST Act: Constitution of Appellate Tribunal and Benches Thereof (Updated till July 2024)
Section 109 of CGST Act : section 109 of CGST Act provide for the constitution of appellate tribunal and benches thereof. (1) The Government shall, on the recommendations of the Council, by notification, constitute with effect from such date as may be specified therein, an
Section 125 of CGST Act General penalty (Updated till July 2024)
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 102 of CGST Act: rectification of AR (Updated till July 2024 )
Section 102 of CGST Act Section 102 of CGST Act provide for the orders by appellate authority. “(1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or
Section 122 of CGST Act Penalty for certain offences.-(Updated till July 2024)
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 120 of CGST Act : Appeal not to be filed in certain cases (Updated till on July 2024)
Section 120 of CGST Act : Appeal not to be filed in certain cases Summary Chart of Section 120 : (1) The Board may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing
Section 134 of CGST Act Cognisance of Offences (Updated till July2024)
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 135 of CGST Act Presumption of culpable mental state (Updated till July 2024)
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 92 of CGST Act: Liability of court of wards(Updated till July 2024)
Section 92 of CGST Act Section 92 of CGST Act provide for the liability of court of wards. “Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or penalty is
Section 94 of CGST Act: other cases (Updated till July 2024)
Section 94 of CGST Act Section 94 of CGST Act provide for the liability in some other specific cases. “(1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued
Section 132 of CGST Act Punishment for certain offences (Updated till July 2024)
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 117 of CGST Act : Appeal to High Court (Updated till on July 2024)
Section 117 of CGST Act : Appeal to High Court Summary Chart of Section 117 : (1) Any person aggrieved by any order passed by the 10[State Benches] of the Appellate Tribunal may file an appeal to the High Court and the
Section 131 of CGST Act Confiscation or penalty not to interfere with other punishments (Updated till July 2024)
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