Section 128 Puducherry GST Act 2017 [ Section 128 of Puducherry GST Act 2017 explains Power to waive penalty or fee or both ] Power to waive penalty or fee or both 128 . The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or… Read More »
Section 127 Puducherry GST Act 2017 [ Section 127 of Puducherry GST Act 2017 explains Power to impose penalty in certain cases. ] Power to impose penalty in certain cases. 127 . 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… Read More »
Section 126 Puducherry GST Act 2017 [ Section 126 of Puducherry GST Act 2017 explains General disciplines related to penalty ] General disciplines related to penalty 126 . (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… Read More »
Section 125 Puducherry GST Act 2017 [ Section 125 of Puducherry GST Act 2017 explains General penalty ] General penalty 125 . 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… Read More »
Section 124 Puducherry GST Act 2017 [ Section 124 of Puducherry GST Act 2017 explains Fine for failure to furnish statistics ] Fine for failure to furnish statistics 124 . 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… Read More »
Section 123 Puducherry GST Act 2017 [ Section 123 of Puducherry GST Act 2017 explains Penalty for failure to furnish information return ] Penalty for failure to furnish information return 123 . 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… Read More »
Section 122 Puducherry GST Act 2017 [ Section 122 of Puducherry GST Act 2017 explains Penalty for certain offences ] CHAPTER XIX OFFENCES AND PENALTIES Penalty for certain offences 122 . (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… Read More »
Section 121 Puducherry GST Act 2017 [ Section 121 of Puducherry GST Act 2017 explains Non-appealable decisions and orders ] Non-appealable decisions and orders 121 . 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 State tax if such decision taken… Read More »
Section 120 Puducherry GST Act 2017 [ Section 120 of Puducherry GST Act 2017 explains Appeal not to be filed in certain cases ] Appeal not to be filed in certain cases 120 . (1) The Commissioner may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing such monetary limits,… Read More »
Section 119 Puducherry GST Act 2017 [ Section 119 of Puducherry GST Act 2017 explains Sums due to be paid notwithstanding appeal, etc. ] Sums due to be paid notwithstanding appeal, etc. 119 . Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of… Read More »