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Can the department levy penalties on person not...

Can the department levy penalties on person not liable to pay tax? If yes, w

Can the department levy penalties on person not liable to pay tax? If yes, w


0
Chiranjibi Chapagain Jul. 17, 2018

Yes. Section 122(3) provides for levy of penalty extending to Rs. 25,000/- for any person who-

A. helps in any of the 21 offences under the CGST act,

B. deals in any way (whether receiving, supplying, storing or transporting) with goods that are liable to confiscation,

C. receives or deals with supply of services in contravention of the Act,

D. fails to appear before an authority who has issued a summon,

E. fails to issue any invoice for a supply or account for any invoice in his books of accounts.

Can the department levy penalties on person not liable to pay tax? If yes, w


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