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CHAPTER XIX - OFFENCES AND PENALTIES
Section 122 - Penalty for certain ...
Section 123 - Penalty for failure ...
Section 124 - Fine for failure to ...
Section 125 - General penalty...
Section 126 - General disciplines ...
Section 127 - Power to impose pena...
Section 128 - Power to waive penal...
Section 129 - Detention, seizure a...
Section 130 - Confiscation of good...
Section 131 - Confiscation or pena...
Section 132 - Punishment for certa...
Section 133 - Liability of officer...
Section 134 - Cognizance of offenc...
Section 135 - Presumption of culpa...
Section 136 - Relevancy of stateme...
Section 137 - Offences by companie...
Section 138 - Compounding of offen...
Section 122A Penalty for failure t...
Section 128A. Waiver of interest o...Section 122A Penalty for failure to register certain machines used in manufacture of goods as per special procedure
https://gstgyaan.com/section-122a-penalty-for-failure-to-register-certain-machines-used-in-manufacture-of-goods-as-per-special-procedure
122A. Penalty for failure to register certain machines used in manufacture of goods as per special procedure.[1]
(1) Notwithstanding anything contained in this Act, where any person, who is engaged in the manufacture of goods in respect of which any special procedure relating to registration of machines has been notified under section 148, acts in contravention of the said special procedure, he shall, in addition to any penalty that is paid or is payable by him under Chapter XV or any other provisions of this Chapter, be liable to pay a penalty equal to an amount of one lakh rupees for every machine not so registered. |
(2) In addition to the penalty under sub-section (1), every machine not so registered shall be liable for seizure and confiscation: Provided that such machine shall not be confiscated where–– (a) the penalty so imposed is paid; and (b) the registration of such machine is made in accordance with the special procedure within three days of the receipt of communication of the order of penalty. |
[1] Section inserted by Section 13 of The Finance Act, 2024 dt. 15-02-2024 and made effective from 01-10-2024 by Notification No. 16/2024-Central Tax dt. 06-08-2024.
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