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

State of Maharashtra - Subsection

Section 122(1)(v) in The Maharashtra Goods and Services Tax Act, 2017

(v)fails to deduct the tax in accordance with the provisions of subsection (1) of section 51, or deducts an amount which is less than the amount required to be deducted under the said sub-section, or where he fails to pay to the Government under sub-section (2) thereof, the amount deducted as tax ;