Good and Service Tax (GST)

(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

Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or

(1) The Board may, on the recommendations of the Council, from time to time, issue orders or instructions or directions

Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government

(1) An appeal shall lie to the Supreme Court— (a) from any order passed by the National Bench or Regional

(1) Any person aggrieved by any order passed by the State Bench or Area Benches of the Appellate Tribunal may