GST-Goods and Service Tax - 323. page

Goods and Services Tax Act – GST Law

Appeal against adjudication order : CGST makes provisions in respect of appeals against orders passed by adjudicating authority. The CGST Act makes provisions of first appeal before ‘Appellate Authority’ and […]

Department cannot file appeal if amount is below specified monetary limit : National Litigation Policy formulated by Government of India aims to reduce Government litigation. The Policy lays down following […]

Non Appealable decisions and orders : As per section 121 of CGST Act, no appeal shall lie against any decision taken or order passed by a GST officer if such […]

Passing of order after seizure or provisional release : The proper officer detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, […]

Detention, seizure and confiscation : ‘Detention’ means the goods are temporarily detained by officers to check whether there is any violation of law. If there is any violation, goods are […]

Confiscation of goods or conveyance and levy of penalty : Notwithstanding anything contained in this Act, If any person – (i) supplies or receives any goods in contravention of any […]

Confiscation of conveyances Any conveyance used as a means of transport for carriage of taxable goods in contravention of the provisions of this Act or Rules made there under is […]

General disciplines related to penalty : General principles of imposing penalty are given in section 126 of CGST Act. The provisions of this section will not apply in such cases […]

Separate notice and order if offence not covered under any other provision : Where the proper officer is of the view that a person is liable to a penalty and […]

General waiver or reduction in penalty under mitigating circumstances : The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 […]