Section 124 West Bengal GST Ordinance 2017 [ Section 124 West Bengal GST Ordinance 2017 explains Fine for failure to furnish statistics and is covered in Chapter XIX : Offences and Penalties ] 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… Read More »
Section 123 West Bengal GST Ordinance 2017 [ Section 123 West Bengal GST Ordinance 2017 explains Penalty for failure to furnish information return and is covered in Chapter XIX : Offences and Penalties ] 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… Read More »
Section 122 West Bengal GST Ordinance 2017 [ Section 122 West Bengal GST Ordinance 2017 explains Penalty for certain offences and is covered in 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… Read More »
Section 121 West Bengal GST Ordinance 2017 [ Section 121 West Bengal GST Ordinance 2017 explains Non-appealable decisions and orders and is covered in Chapter XVIII : Appeals and Revision ] Non-appealable decisions and orders 121. Notwithstanding anything to the contrary in any provisions of this Ordinance, no appeal shall lie against any decision taken or order passed by an officer… Read More »
Section 120 West Bengal GST Ordinance 2017 [ Section 120 West Bengal GST Ordinance 2017 explains Appeal not to be field in certain cases and is covered in Chapter XVIII : Appeals and Revision ] Appeal not to be field in certain cases 120. (1) The Commissioner may, on the recommendations of the Council, from time to time, issue orders or… Read More »
Section 119 West Bengal GST Ordinance 2017 [ Section 119 West Bengal GST Ordinance 2017 explains Sums due to be paid notwithstanding appeal etc. and is covered in Chapter XVIII : Appeals and Revision ] 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… Read More »
Section 118 West Bengal GST Ordinance 2017 [ Section 118 West Bengal GST Ordinance 2017 explains Appeal to Supreme Court and is covered in Chapter XVIII : Appeals and Revision ] Appeal to Supreme Court 118. (1) An appeal shall lie to the Supreme Court— (a) from any order passed by the National Bench or Regional Benches of the Appellate Tribunal;… Read More »
Section 117 West Bengal GST Ordinance 2017 [ Section 117 West Bengal GST Ordinance 2017 explains Appeal to High Court and is covered in Chapter XVIII : Appeals and Revision ] Appeal to High Court 117. (1) Any person aggrieved by any order passed by the State Bench or Area Benches of the Appellate Tribunal may file an appeal to… Read More »
Section 116 West Bengal GST Ordinance 2017 [ Section 116 West Bengal GST Ordinance 2017 explains Appearance by authorised representative and is covered in Chapter XVIII : Appeals and Revision ] Appearance by authorised representative 116. (1) Any person who is entitled or required to appear before an officer appointed under this Ordinance, or the Appellate Authority or the Appellate Tribunal… Read More »
Section 115 West Bengal GST Ordinance 2017 [ Section 115 West Bengal GST Ordinance 2017 explains Interest on refund of amount paid for admission of appeal and is covered in Chapter XVIII : Appeals and Revision ] Interest on refund of amount paid for admission of appeal 115. Where an amount paid by the appellant under sub-section (6) of section… Read More »