Author name: finactservices.com

Without prejudice to the provisions contained in the Code of Criminal Procedure, 1973, no confiscation made or penalty imposed under […]

(1) Notwithstanding anything contained in this Act, if any person— (i) supplies or receives any goods in contravention of any

(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are

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

Where the proper officer is of the view that a person is liable to a penalty and the same is

(1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and

Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty

If any person required to furnish any information or return under section 151,— (a) without reasonable cause fails to furnish

If a person who is required to furnish an information return under section 150 fails to do so within the

(1) Where a taxable person who–– (i) supplies any goods or services or both without issue of any invoice or