Section 123 of the CGST Act
Section 123 of the CGST Act: Penalty for failure to furnish information return— If a person who is required to...
GST
Section 122 of the CGST Act
Section 122 of the CGST Act: Penalty for certain offences— (1) Where a taxable person who–– (i) supplies any goods...
Section 121 of the CGST Act
Section 121 of the CGST Act: Non-appealable decisions and orders— Notwithstanding anything to the contrary in any provisions of this...
Section 120 of the CGST Act
Section 120 of the CGST Act: Appeal not to be filed in certain cases— (1) The Board may, on the...
Section 119 of the CGST Act
Section 119 of the CGST Act: Sums due to be paid notwithstanding appeal, etc.— Notwithstanding that an appeal has been...
Section 118 of the CGST Act
Section 118 of the CGST Act: Appeal to Supreme Court— (1) An appeal shall lie to the Supreme Court— (a)...
Section 117 of the CGST Act
Section 117 of the CGST Act: Appeal to High Court— (1) Any person aggrieved by any order passed by the...
Section 116 of the CGST Act
Section 116 of the CGST Act: Appearance by authorised representative— (1) Any person who is entitled or required to appear...
Section 115 of the CGST Act
Section 115 of the CGST Act: Interest on refund of amount paid for admission of appeal— Where an amount paid...
Section 114 of the CGST Act
Section 114 of the CGST Act: Financial and administrative powers of President— The President shall exercise such financial and administrative...