Section 138 of the CGST Act
Section 138 of the CGST Act: Compounding of offences— (1) Any offence under this Act may, either before or after...
Articles
Section 137 of GST – Offences by companies under GST Act
Section 137 of the CGST Act: Offences by companies— (1) Where an offence committed by a person under this Act...
Section 137 of the CGST Act
Section 137 of the CGST Act: Offences by companies— (1) Where an offence committed by a person under this Act...
Section 136 of the CGST Act
Section 136 of the CGST Act: Relevancy of statements under certain circumstances— A statement made and signed by a person...
Section 135 of the CGST Act
Section 135 of the CGST Act: Presumption of culpable mental state— In any prosecution for an offence under this Act...
Section 134 of GST – Cognizance of offences
Section 134 of the CGST Act: Cognizance of offences— No court shall take cognizance of any offence punishable under this...
Section 134 of the CGST Act
Section 134 of the CGST Act: Cognizance of offences— No court shall take cognizance of any offence punishable under this...
Section 133 – Liability of officers and certain other persons
Section 133 of the CGST Act: Liability of officers and certain other persons— (1) Where any person engaged in connection...
Section 133 of the CGST Act
Section 133 of the CGST Act: Liability of officers and certain other persons— (1) Where any person engaged in connection...
Section 132 of GST – Punishment for certain offences
Section 132 of the CGST Act: Punishment for certain offences— (1) Whoever commits, or causes to commit and retain the...