GST offences: specified fraudulent invoice and credit practices attract criminal penalties including imprisonment and fines. Criminal liability attaches to specified GST offences-such as issuing or using invoices to evade tax or wrongfully obtain input tax credit or refund, failing to remit collected tax, falsifying records, obstructing officers, tampering with evidence, or abetting these acts-with graded imprisonment and fine tied to the amount of tax evaded or credit/refund wrongly obtained, a statutory minimum custodial term for certain tiers, cognizability and bail status distinctions for listed offences, repeat-offence enhancement, Commissioner's prior sanction for prosecution, and a definition of 'tax' that includes related GST enactments and compensatory cess.
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.
GST offences: specified fraudulent invoice and credit practices attract criminal penalties including imprisonment and fines.
Criminal liability attaches to specified GST offences-such as issuing or using invoices to evade tax or wrongfully obtain input tax credit or refund, failing to remit collected tax, falsifying records, obstructing officers, tampering with evidence, or abetting these acts-with graded imprisonment and fine tied to the amount of tax evaded or credit/refund wrongly obtained, a statutory minimum custodial term for certain tiers, cognizability and bail status distinctions for listed offences, repeat-offence enhancement, Commissioner's prior sanction for prosecution, and a definition of "tax" that includes related GST enactments and compensatory cess.
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