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Section 130. Confiscation of goods or conveyances and levy of penalty.-

(i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or

Section 128. Power to waive penalty or fee or both.-

The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 

Section 52. Collection of tax at source.-

(2) The power to collect the amount specified in sub-section (1) shall be without prejudice to any other mode of recovery from the operator.

Rule 142. Notice and order for demand of amounts payable under the Act. –

Important Keyword: section 52, section 73, section 74, section 76, section 122, section 123, section 124, section 125, section 127, section 129, section 130. GST Rule 142. Notice and order for demand of amounts payable under the Act. - GST Rule 142. Notice and order...

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