Section 130 of Goa GST Act 2017 [ Section 130 of Goa GST Act 2017 explains Confiscation of goods or conveyances and levy of penalty and is covered in CHAPTER XIX : OFFENCES AND PENALTIES ] Confiscation of goods or conveyances and levy of penalty . 130. (1) Notwithstanding anything contained in this Act, if any person— (i) supplies or receives any goods… Read More »
Section 129 of Goa GST Act 2017 [ Section 129 of Goa 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) Notwith standing anything contained in this Act, where any person transports any goods… Read More »
Section 128 of Goa GST Act 2017 [ Section 128 of Goa 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 section 122 or… Read More »
Section 127 of Goa GST Act 2017 [ Section 127 of Goa GST Act 2017 explains Power to impose penalty in certain cases and is covered in CHAPTER XIX : OFFENCES AND PENALTIES ] Power to impose penalty in certain cases . 127. Where the proper officer is of the view that a person is liable to a penalty and the same is… Read More »
Section 126 of Goa GST Act 2017 [ Section 126 of Goa GST Act 2017 explains General disciplines related to penalty and is covered in CHAPTER XIX : OFFENCES AND PENALTIES ] General disciplines related to penalty . 126. (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission… Read More »
Section 125 of Goa GST Act 2017 [ Section 125 of Goa 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, shall be liable… Read More »
Section 124 of Goa GST Act 2017 [ Section 124 of Goa GST Act 2017 explains Fine for failure to furnish statistics and is covered in CHAPTER XIX : OFFENCES AND PENALTIES ] Fine for failure to furnish statistics . 124. If any person required to furnish any information or return under section 151,— (a) without reasonable cause fails to furnish such information… Read More »
SECTION 143 OF THE INCOME-TAX ACT, 1961 – ASSESSMENT – GENERAL – PROCESSING OF RETURNS UNDER SECTION 143(1) WHICH ARE PUSHED TO ASSESSING OFFICERS BY CPC LETTER NO.F.NO.225/53/2018/ITA.II], DATED 28-3-2018 Section 143(1D) of the Income-tax Act, 1961 (Act) was brought in the statute from 1-7-2012 which provided that processing of the returns shall not be necessary… Read More »
Section 118 of Goa GST Act 2017 [ Section 118 of Goa 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 115 of Goa GST Act 2017 [ Section 115 of Goa 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 »