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

State of Andhra Pradesh - Subsection

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

(a)for any reason, other than the reason of fraud or any wilful misstatement 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;