Section 138 Bihar GST Act 2017 [ Section 138 of Bihar GST Act 2017 explains Compounding of offences and is covered in Chapter XIX – Offences and Penalties ] Compounding of offences 138. (1) Any offence under this Act may, either before or after the institution of prosecution, be compounded by the Commissioner on payment, by the person accused of the… Read More »
Section 137 Bihar GST Act 2017 [ Section 137 of Bihar GST Act 2017 explains Offences by Companies and is covered in Chapter XIX – Offences and Penalties ] Offences by Companies 137. (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was incharge of, and… Read More »
Section 136 Bihar GST Act 2017 [ Section 136 of Bihar GST Act 2017 explains Relevancy of statements under certain circumstances and is covered in Chapter XIX – Offences and Penalties ] Relevancy of statements under certain circumstances 136. A statement made and signed by a person on appearance in response to any summons issued under section 70 during the course… Read More »
Section 135 Bihar GST Act 2017 [ Section 135 of Bihar GST Act 2017 explains Presumption of culpable mental state and is covered in Chapter XIX – Offences and Penalties ] Presumption of culpable mental state 135. In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall… Read More »
Section 134 Bihar GST Act 2017 [ Section 134 of Bihar GST Act 2017 explains Liability of officers and certain other persons and is covered in Chapter XIX – Offences and Penalties ] Cognizance of offences 134. No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the… Read More »
Section 133 Bihar GST Act 2017 [ Section 133 of Bihar GST Act 2017 explains Liability of officers and certain other persons and is covered in Chapter XIX – Offences and Penalties ] 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… Read More »
Section 132 Bihar GST Act 2017 [ Section 132 of Bihar GST Act 2017 explains Punishment for certain offences and is covered in Chapter XIX – Offences and Penalties ] Punishment for certain offences 132. (1) Whoever commits any of the following offences, namely:— (a) supplies any goods or services or both without issue of any invoice, in violation of the… Read More »
Section 131 Bihar GST Act 2017 [ Section 131 of Bihar GST Act 2017 explains Confiscation or penalty not to interfere with other punishments and is covered in Chapter XIX – Offences and Penalties ] Confiscation or penalty not to interfere with other punishments 131. Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, no confiscation made… Read More »
Section 130 Bihar GST Act 2017 [ Section 130 of Bihar GST Act 2017 explains Confiscation of goods or conveyances and levy of penalty and is covered in Chapter XIX – Offences and Penalties ] Confiscation of goods or conveyances and levy of penalty 130. (1) Notwithstanding anything contained in this Act, if any person– (i) supplies or receives any goods… Read More »
Section 129 Bihar GST Act 2017 [ Section 129 of Bihar GST Act 2017 explains Power to waive penalty or fee or both and is covered in Chapter XIX – Offences and Penalties ] Detention, seizure and release of goods and conveyances in transit 129. (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any… Read More »