Section 77 of CGST Act Section 77 of CGST Act provide for Tax wrongfully collected and paid to Central Government or State Government “(1) A registered person who has paid the Central tax and State tax or, as the case may be, the central tax and
Section 79 of CGST Act Section 79 of CGST Act provides for the recovery of tax in GST. (1) Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid,
Section 70 CGST Act Section 70 CGST Act provide for the Power to summon persons to give evidence and produce documents. “(1) The proper officer under this Act shall have power to summon any person whose attendance he considers necessary either to give evidence or to
section 69 of CGST Act section 69 of CGST Act provide for the power to arrest in GST. “(1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause
Section 76 of CGST Act Section 76 of CGST Act provide for the consequences for the tax collected but not paid to the government. “(1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate Tribunal or court
Section 68 of CGST Act Section 68 of CGST Act provide for the inspection of Goods in movement. “(1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to
Section 67 of CGST Act Section 67 of CGST Act provide for the inspection,search and seizure in GST. “(1) Where the proper officer, not below the rank of Joint Commissioner, has reasons to believe that–– (a) a taxable person has suppressed any transaction relating to
Section 85 of CGST Act : Section 85 of CGST Act provide for the liability in case of transfer of business. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by sale, gift, lease,
Section 84 of CGST Act : Section 84 of CGST Act provide for the continuation and validation of certain recovery proceedings “Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter in this section
Section 83 of CGST Act : Section 83 of CGST Act provide for the provisional attachment to protect revenue in certain cases. “(1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or
