Punishment for GST tax evasion is tiered by severity, with increased penalties for repeat offences and a minimum custodial term. Punishment under the Model GST is tiered by magnitude of tax evaded, with each band pairing imprisonment and a fine; repeat convictions attract the highest imprisonment band and a fine, and no custodial sentence under the provision may be for less than six months.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Punishment for GST tax evasion is tiered by severity, with increased penalties for repeat offences and a minimum custodial term.
Punishment under the Model GST is tiered by magnitude of tax evaded, with each band pairing imprisonment and a fine; repeat convictions attract the highest imprisonment band and a fine, and no custodial sentence under the provision may be for less than six months.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.