Section 134 West Bengal GST Ordinance 2017 [ Section 134 West Bengal GST Ordinance 2017 explains Cognizance of offences and is covered in Chapter XIX : Offences and Penalties ] Cognizance of offences 134. No court shall take cognizance of any offence punishable under this Ordinance or the rules made thereunder except with the previous sanction of the Commissioner, and no… Read More »
Section 133 West Bengal GST Ordinance 2017 [ Section 133 West Bengal GST Ordinance 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… Read More »
Section 132 West Bengal GST Ordinance 2017 [ Section 132 West Bengal GST Ordinance 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… Read More »
Section 131 West Bengal GST Ordinance 2017 [ Section 131 West Bengal GST Ordinance 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 (2 of… Read More »
Section 130 West Bengal GST Ordinance 2017 [ Section 130 West Bengal GST Ordinance 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 Ordinance, if any person— (i) supplies or receives any… Read More »
Section 129 West Bengal GST Ordinance 2017 [ Section 129 West Bengal GST Ordinance 2017 explains Detention, seizure and release of goods and coveyances in transit and is covered in Chapter XIX : Offences and Penalties ] Detention, seizure and release of goods and coveyances in transit 129. (1) Notwithstanding anything contained in this Ordinance, where any person transports any goods… Read More »
Section 128 West Bengal GST Ordinance 2017 [ Section 128 West Bengal GST Ordinance 2017 explainsPower to waive penalty or fee or both and is covered in Chapter XIX : Offences and Penalties ] 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… Read More »
Section 127 West Bengal GST Ordinance 2017 [ Section 127 West Bengal GST Ordinance 2017 explains Power to impose penalty in certain cases and is covered in Chapter XIX : Offences and Penalties ] 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… Read More »
Section 126 West Bengal GST Ordinance 2017 [ Section 126 West Bengal GST Ordinance 2017 explains General disciplines related to penalty and is covered in Chapter XIX : Offences and Penalties ] General disciplines related to penalty 126. (1) No officer under this Ordinance shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any… Read More »
Section 125 West Bengal GST Ordinance 2017 [ Section 125 West Bengal GST Ordinance 2017 explains General penalty and is covered in Chapter XIX : Offences and Penalties ] General penalty 125. Any person, who contravenes any of the provisions of this Ordinance or any rules made thereunder for which no penalty is separately provided for in this Ordinance, shall be… Read More »