Liability of officers and certain other persons.

Section 133 – Acts – OFFENCES AND PENALTIES – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 133 – Liability of officers and certain other persons. 133. (1) Where any person engaged in connection with the collection of statistics under section 151 or compilation or computerisation thereof or if any officer of central tax having access to information specified under sub-section (1) of section 150, or if any person engaged in connection with the provision of service on the common portal or th

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