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

State of Karnataka - Subsection

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

(vi)fails to collect tax in accordance with the provisions of sub-section (1) of section 52, or collects an amount which is less than the amount required to be collected under the said sub-section or where he fails to pay to the Government the amount collected as tax under sub-section (3) of section 52;