Author: Nancy K. Allison

Section 129 of GST – Detention, seizure & release of goods

Section 126 of GST – General disciplines related to penalty

Section 125 of GST – General penalty as per GST Act

Section 123 of GST – Penalty for failure

Section 115 of GST – Interest on refund of amount paid

Section 105 of GST – Powers of Authority and Appellate

Section 104 of GST – Advance ruling to be void

Concern in Job work and E Way Bill – Situations that may arise