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[Cites 0, Cited by 0] [Section 122(1)] [Section 122] [Entire Act]

Union of India - Subsection

Section 122(1)(v) in The Central Goods and Services Tax Act, 2017

(v)fails to deduct the tax in accordance with the provisions of sub-section (1) of section 51, or deducts an amount which is less than the amount required to be deducted under the said sub-section, or where he fails to pay to the Government under sub-section (2) thereof, the amount deducted as tax;