Section 127 Telangana GST Act 2017 [ Section 127 Telangana 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 a penalty and the same is not… Read More »
Section 126 Telangana GST Act 2017 [ Section 126 Telangana 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 requirements and in particular, any omission or mistake… Read More »
Section 125 Telangana GST Act 2017 [ Section 125 Telangana 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 thereunder for which no penalty is separately provided for in this Act, shall be liable to… Read More »
Section 124 Telangana GST Act 2017 [ Section 124 Telangana 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 cause fails to furnish such information or return… Read More »
Section 123 Telangana GST Act 2017 [ Section 123 Telangana 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 fails to do so within the period… Read More »
Section 122 Telangana GST Act 2017 [ Section 122 Telangana 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 issues an incorrect or false invoice with… Read More »
Section 121 Telangana GST Act 2017 [ Section 121 Telangana 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 or order passed by an officer… Read More »
Section 120 Telangana GST Act 2017 [ Section 120 Telangana 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 time, issue orders or instructions or… Read More »
Section 119 Telangana GST Act 2017 [ Section 119 Telangana GST Act 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 to the… Read More »
Section 118 Telangana GST Act 2017 [ Section 118 Telangana 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 of the Appellate Tribunal; or (b)… Read More »