Category: CGST-ACT

Section 125 General penalty 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...

Section 124 Fine for failure to furnish statistics If any person required to furnish any information or return under section 151,- (a) without reasonable cause fails to furnish such information...

Section 123 Penalty for failure to furnish information return. If a person who is required to furnish an information return under section 150 fails to do so within the period...

Section 122 Penalty for certain offences (1) Where a taxable person who–– (i) supplies any goods or services or both without issue of any invoice or issues an incorrect or...

Section 121 Non-appealable decisions and orders Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an...

Section 120 Appeal not to be filed in certain cases (1) The Board may, on the recommendations of the Council, from time to time, issue orders or instructions or directions...

Section 119 Sums due to be paid notwithstanding appeal, etc. Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government...

Section 118 Appeal to Supreme Court (1) An appeal shall lie to the Supreme Court- (a) from any order passed by the 1[National Bench]  of the Appellate Tribunal; or (b)...

Section 117 Appeal to High Court (1) Any person aggrieved by any order passed by the 1[State Bench] of the Appellate Tribunal may file an appeal to the High Court...

Section 116 Appearance by authorised representative. (1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate...