Tax Consultant

Section 122 of CGST Act, 2017 – Penalty for Certain Offences Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 122 Section 122 prescribes penalties for specified offences committed under GST law. The provision aims to: Prevent tax evasion Discourage fake invoicing Protect input tax credit system Ensure compliance with GST provisions 2. Statutory Provision – Section 122(1) A taxable person committing specified offences shall be liable to: Penalty of ₹10,000 or an amount equivalent to the tax evaded, tax not deducted, tax not collected, input tax credit wrongly availed or utilized, or refund wrongly taken, whichever is higher. 3. Major Offences Covered under Section 122(1) Supply without issuing invoice Issuing invoice without actual supply (fake invoice) Collecting tax but not paying to Government Wrong availment or utilization of ITC Fraudulent refund claims Fa...

Section 121 of CGST Act, 2017 – Non-Appealable Decisions and Orders Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 121 Section 121 specifies certain decisions and orders against which no appeal shall lie under the CGST Act. The purpose is to prevent unnecessary litigation in procedural and administrative matters. 2. Statutory Provision – Section 121 Section 121: Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by an officer of central tax if such decision taken or order passed relates to: Transfer of proceedings from one officer to another officer Seizure or retention of books of account, register and other documents Sanction for prosecution under this Act Order passed under Section 80 (payment of tax in instalments) 3. Transfer of Proceedings If a proceeding is transferred: From one GST o...

Section 120 of CGST Act, 2017 – Appeal Not to Be Invalid on Certain Grounds Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 120 Section 120 provides procedural protection by ensuring that an appeal is not rejected merely because of minor mistakes, defects or omissions. The provision promotes substantial justice over technical objections. 2. Statutory Provision – Section 120 Section 120: No appeal filed before the Appellate Authority, the Appellate Tribunal, the High Court or the Supreme Court shall be dismissed or refused to be admitted on account of any mistake, defect or omission therein, if such appeal is in substance and effect in conformity with the intent and purpose of this Act. 3. Meaning of the Provision This section means: Minor procedural errors do not invalidate appeal Substance is more important than technical form Authorities should focus on merits of the dispute 4...

Section 119 of CGST Act, 2017 – Sums Due to Be Paid Notwithstanding Appeal, etc. Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 119 Section 119 clarifies that tax, interest, penalty, fee or any other amount payable under GST continues to remain payable even if an appeal or other proceeding is pending. The section protects government revenue and prevents automatic suspension of recovery merely because an appeal is filed. 2. Statutory Provision – Section 119 Section 119: Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed under this Act shall be payable in accordance with the order so passed. 3. Meaning of the Provision This section means: Filing of appeal does not automatically stay recovery Tax dues remain legally payable Recovery can continue unless stay is granted under law An appea...