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[Cites 0, Cited by 0] [Section 116(3)] [Section 116] [Entire Act]

State of Kerala - Subsection

Section 116(3)(b) in The Kerala State Goods and Services Tax Act, 2017

(b)who is convicted of an offence connected with any proceedings under this Act, the Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017) the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) or the Union Territory Goods and Services Tax Act, 2017 (Central Act 14 of 2017) or under the existing law or under any of the Acts passed by a State Legislature dealing with the imposition of taxes on sale of goods or supply of goods or services or both; or