Daily Archives: December 20, 2017

Section 137 of Meghalaya GST Act 2017 : Offences by Companies

By | December 20, 2017

Section 137 of Meghalaya GST Act 2017 ( Section 137 of Meghalaya GST Act 2017 explains Offences by Companies and is covered in Chapter XIX : OFFENCES AND PENALTIES) Offences by Companies 137 . (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was… Read More »

Section 136 of Meghalaya GST Act 2017 : Relevancy of statements under certain circumstances

By | December 20, 2017

Section 136 of Meghalaya GST Act 2017 ( Section 136 of Meghalaya 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… Read More »

Section 135 of Meghalaya GST Act 2017 : Presumption of culpable mental state

By | December 20, 2017

Section 135 of Meghalaya GST Act 2017 ( Section 135 of Meghalaya 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 whPresumption of culpable mental stateich requires a culpable mental state on the… Read More »

Section 133 of Meghalaya GST Act 2017 : Liability of officers and certain other persons

By | December 20, 2017

Section 133 of Meghalaya GST Act 2017 ( Section 133 of Meghalaya 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 . If any person engaged in connection with the collection of statistics under section 151 or compilation or… Read More »

Section 132 of Meghalaya GST Act 2017 : Punishment for certain offences

By | December 20, 2017

Section 132 of Meghalaya GST Act 2017 ( Section 132 of Meghalaya 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… Read More »

Section 131 of Meghalaya GST Act 2017 : Confiscation or penalty not to interfere with other punishments

By | December 20, 2017

Section 131 of Meghalaya GST Act 2017 ( Section 131 of Meghalaya 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… Read More »

Section 129 of Meghalaya GST Act 2017 : Detention, Seizure and release of goods and conveyances in transit

By | December 20, 2017

Section 129 of Meghalaya GST Act 2017 ( Section 129 of Meghalaya 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… Read More »

Section 128 of Meghalaya GST Act 2017 : Power to waive penalty or fee or both

By | December 20, 2017

Section 128 of Meghalaya GST Act 2017 ( Section 128 of Meghalaya 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… Read More »

Section 125 of Meghalaya GST Act 2017 : General penalty

By | December 20, 2017

Section 125 of Meghalaya GST Act 2017 ( Section 125 of Meghalaya 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,… Read More »