Section 135 UP GST Act 2017 [ Section 135 UP GST Act 2017 (Uttar Pradesh 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… Read More »
Section 134 UP GST Act 2017 [ Section 134 UP GST Act 2017 (Uttar Pradesh GST Act 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 Act or the rules made there under except with the previous… Read More »
Section 133 UP GST Act 2017 [ Section 133 UP GST Act 2017 (Uttar Pradesh 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… Read More »
Section 132 UP GST Act 2017 [ Section 132 UP GST Act 2017 (Uttar Pradesh 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… Read More »
Section 131 UP GST Act 2017 [ Section 131 UP GST Act 2017 (Uttar Pradesh 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… Read More »
Section 130 UP GST Act 2017 [ Section 130 UP GST Act 2017 (Uttar Pradesh 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)… Read More »
Section 129 UP GST Act 2017 [ Section 129 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Detention, seizure and release of goods and conveyances in transit 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… Read More »
Section 128 UP GST Act 2017 [ Section 128 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Power 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… Read More »
Section 127 UP GST Act 2017 [ Section 127 UP GST Act 2017 (Uttar Pradesh GST Act 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… Read More »
Section 126 UP GST Act 2017 [ Section 126 UP GST Act 2017 (Uttar Pradesh GST Act 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 Act shall impose any penalty for minor breaches of tax regulations or procedural… Read More »