Section 129 of CGST Act: Detention, seizure and release of Goods and vehicles under GST Summary Chart of Section 129 : (1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in
Section 128 of CGST Act : Power to waive penalty or fee or both Summary Chart of Section 128 : The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125
Section 127 of CGST Act : Power to impose penalty in certain cases Summary Chart of Section 127 : Where the proper officer is of the view that a person is liable to a penalty and the same is not covered under
Section 126 of CGST Act : General Disciplines Related to Penalty Summary Chart of Section 126 : (1) No officer under this Act shall impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission
Section 120 of CGST Act : Appeal not to be filed in certain cases Summary Chart of Section 120 : (1) The Board may, on the recommendations of the Council, from time to time, issue orders or instructions or directions fixing
Section 119 of CGST Act : Sums due to be paid notwithstanding appeal, etc. Summary Chart of Section 119 : Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as
Section 118 of CGST Act : Appeal to Supreme Court Summary Chart of Section 118 : (1) An appeal shall lie to the Supreme Court- (a) from any order passed by the 13[Principal Bench] of the Appellate Tribunal; or (b)
Section 113 of CGST Act: Orders of Appellate Tribunal Section 113 of CGST Act “(1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order
Section 117 of CGST Act : Appeal to High Court Summary Chart of Section 117 : (1) Any person aggrieved by any order passed by the 10[State Benches] of the Appellate Tribunal may file an appeal to the High Court and the
Section 111 of CGST Act: Procedure before Appellate Tribunal Section 111 of CGST Act: Procedure before Appellate Tribunal “(1) The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be bound by the procedure laid down in
