Section 84 of Nagaland GST Act 2017 ( Section 84 of Nagaland GST Act 2017 explains Continuation and validation of certain recovery proceedings and is covered in CHAPTER XV: DEMANDS AND RECOVERY ) Continuation and validation of certain recovery proceedings. 84. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act,… Read More »
Section 83 of Nagaland GST Act 2017 ( Section 83 of Nagaland GST Act 2017 explains Provisional attachment to protect revenue in certain cases and is covered in CHAPTER XV: DEMANDS AND RECOVERY ) Provisional attachment to protect revenue in certain cases. 83. (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or… Read More »
Section 82 of Nagaland GST Act 2017 ( Section 82 of Nagaland GST Act 2017 explains Tax to be first charge on property and is covered in CHAPTER XV: DEMANDS AND RECOVERY ) Tax to be first charge on property. 82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in… Read More »
Section 81 of Nagaland GST Act 2017 ( Section 81 of Nagaland GST Act 2017 explains Transfer of property to be void in certain cases and is covered in CHAPTER XV: DEMANDS AND RECOVERY ) Transfer of property to be void in certain cases. 81. Where a person, after any amount has become due from him, creates a charge on or… Read More »
Section 80 of Nagaland GST Act 2017 ( Section 80 of Nagaland GST Act 2017 explains Payment of tax and other amount in instalments and is covered in CHAPTER XV: DEMANDS AND RECOVERY ) Payment of tax and other amount in instalments. 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing,… Read More »
Section 79 of Nagaland GST Act 2017 ( Section 79 of Nagaland GST Act 2017 explains Recovery of Tax and is covered in CHAPTER XV: DEMANDS AND RECOVERY ) Recovery of Tax 79. (1) Where any amount payable by a person to the Government under any of the provisions of this Act or the rules made thereunder is not paid, the… Read More »
Section 78 of Nagaland GST Act 2017 ( Section 78 of Nagaland 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 period of… Read More »
Section 77 of Nagaland GST Act 2017 ( Section 77 of Nagaland 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 and State… Read More »
Section 76 of Nagaland GST Act 2017 ( Section 76 of Nagaland 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 Tribunal or… Read More »
Section 75 of Nagaland GST Act 2017 ( Section 75 of Nagaland 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 or Appellate… Read More »