Section 125 UP GST Act 2017 [ Section 125 UP GST Act 2017 (Uttar Pradesh GST Act 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 Act or any rules made there under for which no penalty is separately provided… Read More »
Section 124 UP GST Act 2017 [ Section 124 UP GST Act 2017 (Uttar Pradesh GST Act 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… Read More »
Section 123 UP GST Act 2017 [ Section 123 UP GST Act 2017 (Uttar Pradesh GST Act 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… Read More »
Section 122 UP GST Act 2017 [ Section 122 UP GST Act 2017 (Uttar Pradesh GST Act 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… Read More »
Section 121 UP GST Act 2017 [ Section 121 UP GST Act 2017 (Uttar Pradesh GST Act 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 Act, no appeal shall lie against any decision taken… Read More »
Section 120 UP GST Act 2017 [ Section 120 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Appeal not to be filed in certain cases and is covered in Chapter XVIII : Appeals and Revision ] Appeal not to be filed in certain cases 120 . (1) The Commissioner may, on the recommendations of the Council, from time to… Read More »
Section 119 UP GST Act 2017 [ Section 119 UP GST Act 2017 (Uttar Pradesh GST Act 2017) explains Appeal to Supreme Court 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 UP GST Act 2017 [ Section 118 UP GST Act 2017 (Uttar Pradesh GST Act 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… Read More »
Section 117 UP GST Act 2017 [ Section 117 UP GST Act 2017 (Uttar Pradesh GST Act 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… Read More »
Section 116 UP GST Act 2017 [ Section 116 UP GST Act 2017 (Uttar Pradesh GST Act 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 Act, or the Appellate Authority… Read More »