Chapter XIX CGST Offences And Penalties (Section 122 to 138)
Section 123 CGST - Penalty for failure to furnish information return
Section 124 CGST - Fine for failure to furnish statistics
Section 125 CGST - General penalty
Section 126 CGST - General disciplines related to penalty
Section 127 CGST - Power to impose penalty in certain cases
Section 128 CGST - Power to waive penalty or fee or both
Section 129 CGST - Detention, seizure and release of goods and conveyances in transit
Section 130 CGST - Confiscation of goods or conveyances and levy of penalty
Section 131 CGST - Confiscation or penalty not to interfere with other punishments
Section 132 CGST - Punishment for certain offences
Section 133 CGST - Liability of officers and certain other persons
Section 134 CGST - Cognizance of offences You are here
Section 135 CGST - Presumption of culpable mental state
Section 136 CGST - Relevancy of statements under certain circumstances
Section 137 CGST - Offences by companies
Section 138 CGST - Compounding of offences
Chapter XIX CGST Offences And Penalties (Section 122 to 138)
Last updated at April 16, 2024 by Teachoo
According to Section 134 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
No court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Magistrate of the First Class, shall try any such offence.
