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

State of Telangana - Subsection

Section 122(2)(a) in Telangana Goods and Services Tax Act, 2017

(a)for any reason, other than the reason of fraud or any wilful mis-statement or suppression of facts to evade tax, shall be liable to a penalty of ten thousand rupees or ten percent of the tax due from such person, whichever is higher;