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

State of Kerala - Subsection

Section 122(2)(b) in The Kerala State Goods and Services Tax Act, 2017

(b)for reason of fraud or any wilful misstatement or suppression of facts to evade tax, shall be liable to a penalty equal to ten thousand rupees or the tax due from such person, whichever is higher.