Section 133
Liability of officers and certain other persons.
GST
OFFENCES AND PENALTIES
Section 133 of Central Goods And Services Tax Act, 2017
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
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