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[Cites 0, Cited by 0] [Section 122(2)] [Section 122] [Entire Act]

State of West Bengal - Subsection

Section 122(2)(b) in West Bengal Goods and Services Tax Act, 2017

(b)for reason of fraud or any willful misstatement or suppression of facts to evade tax, shall be liable to a penalty equal to ten thousand rupees or the tax due from such person, whichever is higher.