Section 134 of Sikkim GST Act 2017 [ Section 134 of Sikkim GST Act 2017 explains Cognizance of offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Cognizance of offences 134. No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction… Read More »
Section 133 of Sikkim GST Act 2017 [ Section 133 of Sikkim GST Act 2017 explains Liability of officers and certain other persons and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Liability of officers and certain other persons 133 .(1) Where any person engaged in connection with the collection of statistics under section… Read More »
Section 132 of Sikkim GST Act 2017 [ Section 132 of Sikkim GST Act 2017 explains Punishment for certain offences and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] 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… Read More »
Section 131 of Sikkim GST Act 2017 [ Section 131 of Sikkim GST Act 2017 explains Confiscation or penalty not to interfere with other punishments and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Confiscation or penalty not to interfere with other punishments 131. Without prejudice to the provisions contained in the Code of… Read More »
Section 130 of Sikkim GST Act 2017 [ Section 130 of Sikkim GST Act 2017 explains Confiscation of goods or conveyances and levy of penalty and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Confiscation of goods or conveyances and levy of penalty 130. (1) Notwithstanding anything contained in this Act, if any person… Read More »
Section 129 of Sikkim GST Act 2017 [ Section 129 of Sikkim GST Act 2017 explains Detention, seizure and release of goods and conveyances in transit and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Detention, seizure and release of goods and conveyances in transit 129. (1) Notwithstanding anything contained in this Act, where… Read More »
Section 128 of Sikkim GST Act 2017 [ Section 128 of Sikkim GST Act 2017 explains Power to waive penalty or fee or both and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Power to waive penalty or fee or both 128. The Government may, by notification, waive in part or full, any penalty… Read More »
Section 127 of Sikkim GST Act 2017 [ Section 127 of Sikkim GST Act 2017 explains Power to impose penalty in certain cases and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] Power to impose penalty in certain cases 127. Where the proper officer is of the view that a person is liable to… Read More »
Section 126 of Sikkim GST Act 2017 [ Section 126 of Sikkim GST Act 2017 explains General disciplines related to penalty and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] General disciplines related to penalty 126. (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural… Read More »
Section 125 of Sikkim GST Act 2017 [ Section 125 of Sikkim GST Act 2017 explains General penalty and is covered in CHAPTER XIX OFFENCES AND PENALTIES] [ Enforced with effect from 1-7-2017. ] 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… Read More »