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Section 129 of CGST Act: Detention, seizure and release (Updated till on July 2024)
Section 129 of CGST Act: Detention, seizure and release of Goods and vehicles under GST Summary Chart of Section 129 : (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in
Section 111 of CGST Act: Procedure before Appellate Tribunal(Updated till January 2024)
Section 111 of CGST Act: Procedure before Appellate Tribunal Section 111 of CGST Act: Procedure before Appellate Tribunal “(1) The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be bound by the procedure laid down in
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 112 of CGST Act: Appeals to Appellate Tribunal(Updated till July 2024)
Section 112 of CGST Act Section 112 of CGST Act “(1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax
Section 123 of CGST Act Penalty for failure to furnish information return (Updated till July 2024)
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 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 139 of CGST Act : Migration of Existing Taxpayers (Updated till on July 2024)
Section 139 of CGST Act : Migration of Existing Taxpayers Summary Chart of Section 139 : (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued
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 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 116 of CGST ACT : Appearance by Authorised Representative (Updated till on July 2024)
Section 116 of CGST Act : Appearance by authorised representative. Summary Chart of Section 116 : (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
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