Section 136 Assam GST Act 2017 ( Section 136 Assam GST Act 2017 Explains Relevancy of statements under certain circumstances and is Covered in CHAPTER XIX OFFENCES AND PENALTIES ) Relevancy of statements under certain circumstances 136. A statement made and signed by a person on appearance in response to any summons issued under section 70 during the course of any… Read More »
Section 135 Assam GST Act 2017 ( Section 135 Assam 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 part of the accused, the court shall presume the… Read More »
Section 134 Assam GST Act 2017 ( Section 134 Assam 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 thereunder except with the previous sanction of the Commissioner, and no court inferior to… Read More »
Section 133 Assam GST Act 2017 ( Section 133 Assam 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 151 or compilation or computerisation thereof or if… Read More »
Section 132 Assam GST Act 2017 ( Section 132 Assam 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 any invoice, in violation of the provisions… Read More »
Section 131 Assam GST Act 2017 ( Section 131 Assam 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 Criminal Procedure, 1973, (Central Act 2 of 1974)… Read More »
Section 130 Assam GST Act 2017 ( Section 130 Assam 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) supplies or receives any goods in… Read More »
Section 129 Assam GST Act 2017 ( Section 129 Assam 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 any person transports any goods or stores any… Read More »
Section 128 Assam GST Act 2017 ( Section 128 Assam 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 referred to in section 122 or section 123… Read More »
Section 127 Assam GST Act 2017 ( Section 127 Assam GST Act 2017 Explains Penalty to impose penalty in certain cases and is Covered in CHAPTER XIX OFFENCES AND PENALTIES ) Penalty 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 covered… Read More »