Section 123 of Nagaland GST Act 2017 ( Section 123 of Nagaland 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… Read More »
Section 122 of Nagaland GST Act 2017 ( Section 122 of Nagaland 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… Read More »
Section 121 of Nagaland GST Act 2017 ( Section 121 of Nagaland 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… Read More »
Section 120 of Nagaland GST Act 2017 ( Section 120 of Nagaland 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… Read More »
Section 119 of Nagaland GST Act 2017 ( Section 119 of Nagaland 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… Read More »
Section 118 of Nagaland GST Act 2017 ( Section 118 of Nagaland 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… Read More »
Section 117 of Nagaland GST Act 2017 ( Section 117 of Nagaland 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… Read More »
Section 116 of Nagaland GST Act 2017 ( Section 116 of Nagaland 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… Read More »
Section 115 of Nagaland GST Act 2017 ( Section 115 of Nagaland 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… Read More »
Section 114 of Nagaland GST Act 2017 ( Section 114 of Nagaland 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 powers over the State Bench and Area Benches of administrative the… Read More »