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[Cites 0, Cited by 0] [Section 138(1)] [Section 138] [Entire Act]

State of Punjab - Subsection

Section 138(1)(a) in The Punjab Goods and Services Tax Act, 2017

(a)a person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to (f) of sub-section (1) of section 132 and the offences specified in clause (l) which are relatable to offences specified in clauses (a) to (f) of the said subsection;