Good and Service Tax (GST)

A statement made and signed by a person on appearance in response to any summons issued under section 70 during […]

In any prosecution for an offence under this Act which requires a culpable mental state on the part of the

No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the

(1) Where any person engaged in connection with the collection of statistics under section 151 or compilation or computerisation thereof

(1) Whoever commits any of the following offences, namely:— (a) supplies any goods or services or both without issue of

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