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

State of Odisha - Subsection

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

(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