Section 52(14) in Puducherry Goods and Services Tax Act, 2017
(14)Any person who fails to furnish the information required by the notice served under subsection (12) shall, without prejudice to any action that may be taken under section 122, be liable to a penalty which may extend to twenty-five thousand rupees.Explanation. - For the purposes of this section, the expression "concerned supplier" shall mean the supplier of goods or services or both making supplies through the operator.
