Section 78 of Mizoram GST Act 2017 ( Section 78 of Mizoram GST Act 2017 explains Initiation of recovery proceedings and is covered in Chapter XV : DEMANDS AND RECOVERY ) Initiation of recovery proceedings 78. Any amount payable by a taxable person in pursuance of an order passed under this Act shall be paid by such person within a… Read More »
Section 77 of Mizoram GST Act 2017 ( Section 77 of Mizoram GST Act 2017 explains Tax wrongfully collected and paid to Central Government or State Government and is covered in Chapter XV : DEMANDS AND RECOVERY ) Tax wrongfully collected and paid to Central Government or State Government 77. (1) A registered person who has paid the central tax… Read More »
Section 76 of Mizoram GST Act 2017 ( Section 76 of Mizoram GST Act 2017 explains Tax collected but not paid to Government and is covered in Chapter XV : DEMANDS AND RECOVERY ) Tax collected but not paid to Government 76. (1) Notwithstanding anything to the contrary contained in any order or direction of any Appellate Authority or Appellate… Read More »
Section 75 of Mizoram GST Act 2017 ( Section 75 of Mizoram GST Act 2017 explains General provisions relating to determination of tax and is covered in Chapter XV : DEMANDS AND RECOVERY ) General provisions relating to determination of tax 75. (1) Where the service of notice or issuance of order is stayed by an order of a court… Read More »
Section 74 of Mizoram GST Act 2017 ( Section 74 of Mizoram GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts and is covered in Chapter XV : DEMANDS AND RECOVERY ) Determination… Read More »
Section 73 of Mizoram GST Act 2017 ( Section 73 of Mizoram GST Act 2017 explains Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts and is covered in Chapter XV : DEMANDS AND… Read More »
Section 72 of Mizoram GST Act 2017 ( Section 72 of Mizoram GST Act 2017 explains Officers to assist proper officers and is covered in Chapter XIV : INSPECTION, SEARCH, SEIZURE AND ARREST ) Officers to assist proper officers 72. (1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers,… Read More »
Section 71 of Mizoram GST Act 2017 ( Section 71 of Mizoram GST Act 2017 explains Access to business premises and is covered in Chapter XIV : INSPECTION, SEARCH, SEIZURE AND ARREST ) Access to business premises 71. (1) Any officer under this Act, authorised by the proper officer not below the rank of Joint Commissioner, shall have access to… Read More »
Section 70 of Mizoram GST Act 2017 ( Section 70 of Mizoram GST Act 2017 explains Power to summon persons to give evidence and produce documents and is covered in Chapter XIV : INSPECTION, SEARCH, SEIZURE AND ARREST ) Power to summon persons to give evidence and produce documents 70. (1) The proper officer under this Act shall have power… Read More »
Section 69 of Mizoram GST Act 2017 ( Section 69 of Mizoram GST Act 2017 explains Power to arrest and is covered in Chapter XIV : INSPECTION, SEARCH, SEIZURE AND ARREST ) Power to arrest 69. (1) Where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause… Read More »