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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Puducherry GST Act 2017: Imprisonment, fines for tax evasion, fake invoicing, and obstructing tax officers.</h1> Under the Puducherry Goods and Services Tax Act, 2017, various offenses related to tax evasion and fraudulent activities are punishable by imprisonment and fines. These offenses include supplying goods or services without invoices, issuing invoices without actual supply, fraudulent availing of input tax credit, and obstructing tax officers. Penalties vary based on the amount of tax involved, with imprisonment terms ranging from six months to five years. Repeat offenders face harsher penalties. Certain offenses are cognizable and non-bailable, requiring prior sanction from the Commissioner for prosecution. The term 'tax' encompasses evaded taxes, wrongly availed input tax credits, and refunds.
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