Section 122(1) in Odisha Goods and Services Tax Act, 2017
(1)Where a taxable person who(i)supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply;(ii)issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act or the rules made thereunder;(iii)collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due;(iv)collects any tax in contravention of the provisions of this Act but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due;(v)fails to deduct the tax in accordance with the provisions of sub-section (1) of section 51, or deducts an amount which is less than the amount required to be deducted under the said subsection, or where he fails to pay to the Government under subsection
