Section 123 Chhattishgarh GST Act 2017 ( Section 123 Chhattishgarh 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 1 50 fails to do so within the… Read More »
Section 122 Chhattishgarh GST Act 2017 ( Section 122 Chhattishgarh 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 Chhattishgarh GST Act 2017 ( Section 121 Chhattishgarh GST Act 2017 explains Non appelable decisions and orders and is Covered in CHAPTER XVIII : APPEALS AND REVISION ) Non appelable 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 Chhattishgarh GST Act 2017 ( Section 120 Chhattishgarh GST Act 2017 explains Appeal not to be liled in certain cases and is Covered in CHAPTER XVIII : APPEALS AND REVISION ) Appeal not to be liled in certain cases. 120. (1) The Commissioner may, on the recommendations or the council, irom time to time, issue orders or instructions or directions… Read More »
Section 119 Chhattishgarh GST Act 2017 ( Section 119 Chhattishgarh 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… Read More »
Section 118 Chhattishgarh GST Act 2017 ( Section 118 Chhattishgarh 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 »
Section 117 Chhattishgarh GST Act 2017 ( Section 117 Chhattishgarh 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 an appeal to the High Court… Read More »
Section 116 Chhattishgarh GST Act 2017 ( Section 116 Chhattishgarh 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 or the Appellate Tribunal in connection with… Read More »
Section 115 Chhattishgarh GST Act 2017 ( Section 115 Chhattishgarh GST Act 2017 explains Interest on refund of amount paid for admission of appeal and is Covered in CHAPTER XVIII : APPEALS AND REVISION ) Interest on refund of amount paid for admission of appeal. 115 . Where an amount paid by the appellant under sub-section (6) of Section 107 or sub- a section… Read More »
Section 114 Chhattishgarh GST Act 2017 ( Section 114 Chhattishgarh GST Act 2017 explains Financial and administrative powers of State President and is Covered in CHAPTER XVIII : APPEALS AND REVISION ) Financial and administrative powers of State President. 114 . The State President shall exercise such financial and administrative powers over the State Bench and Area Benches of the Appellate Tribunal… Read More »