Section 122(1)(xxi) in Karnataka Goods and Services Tax Act, 2017

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State of Karnataka - Subsection

Section 122(1)(xxi) in Karnataka Goods and Services Tax Act, 2017

(xxi)disposes off or tampers with any goods that have been detained, seized, or attached under this Act, he shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to the tax evaded or the tax not deducted under section 51 or short deducted or deducted but not paid to the Government or tax not collected under section 52 or short collected or collected but not paid to the Government or input tax credit availed of or passed on or distributed irregularly, or the refund claimed fraudulently, whichever is higher.

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State of Karnataka - Subsection

Section 122(1)(xxi) in Karnataka Goods and Services Tax Act, 2017