https://www.taxtmi.com/acts?id=52249 Penalty is prescribed for a taxable person who fails to declare machinery or process, delays payment of cess, does not furnish returns, falsifies records, obtains fraudulent refund, obstructs officers, fails to register, withholds information, tampers with evidence, or interferes with seized goods. The proper officer may impose, after inquiry, a penalty in addition to the cess leviable, and any person who aids or abets the contraventions is also liable to penalty. A reasonable opportunity of being heard is required before any penalty order is passed. en-us Thu, 18 Dec 2025 13:16:28 +0530 Mon, 22 Jun 2026 15:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52249 Penalty is prescribed for a taxable person who fails to declare machinery or process, delays payment of cess, does not furnish returns, falsifies records, obtains fraudulent refund, obstructs officers, fails to register, withholds information, tampers with evidence, or interferes with seized goods. The proper officer may impose, after inquiry, a penalty in addition to the cess leviable, and any person who aids or abets the contraventions is also liable to penalty. A reasonable opportunity of being heard is required before any penalty order is passed. Act-Rules GST Thu, 18 Dec 2025 13:16:28 +0530 https://www.taxtmi.com/acts?id=52249