Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 138(1)] [Section 138] [Entire Act] State of Jharkhand - Subsection Section 138(1)(e) in Jharkhand Goods and Services Tax Act, 2017 (e)a person who has been accused of committing an offence specified in clause (g) or clause (j) or clause(k) of sub-section (1) of section 132; and