Section 127 Delhi GST Act 2017 ( Section 127 Delhi GST Act 2017 explains General disciplines related to penalty 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 covered under any… Read More »
Section 126 Delhi GST Act 2017 ( Section 126 Delhi 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 Delhi GST Act 2017 ( Section 125 Delhi 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 a… Read More »
Section 124 Delhi GST Act 2017 ( Section 124 Delhi 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 Delhi GST Act 2017 ( Section 123 Delhi 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 specified… Read More »
Section 122 Delhi GST Act 2017 ( Section 122 Delhi 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 regard… Read More »
Section 121 Delhi GST Act 2017 ( Section 121 Delhi 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 of State tax if… Read More »
Section 120 Delhi GST Act 2017 ( Section 120 Delhi 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 directions fixing… Read More »
Section 119 Delhi GST Act 2017 ( Section 119 Delhi 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 Government as… Read More »
Section 118 Delhi GST Act 2017 ( Section 118 Delhi 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) from any… Read More »