96.Offences by Companies and certain other persons (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was […]
180. Refund claims filed after the appointed day for goods cleared or services provided before the appointed day and exported before or after the appointed day to be disposed of […]
179. Pending refund claims to be disposed of under earlier law Every claim for refund filed by any person before or after the appointed day, for refund of any amount […]
95.Relevancy of statements under certain circumstances (1) A statement made and signed by a person before any gazetted officer of CGST/IGST/SGST during the course of any inquiry or proceeding under […]
178. Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract (1)Where, in pursuance of a contract entered into prior to the appointed […]
94.Presumption of culpable mental state (1) In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the Court shall […]
177. Finished goods removed for carrying out certain processes and returned on or after the appointed day Where any excisable goods manufactured in a factory had been removed without payment […]
93.Cognizance of offences No Court shall take cognizance of any offence punishable except with the previous sanction of the designated authority, and no Court inferior to that of a Magistrate […]
176. Semi-finished goods removed for job work and returned on or after the appointed day (1)Where any semi-finished goods had been removed from the factory to any other premises for […]