Failure to furnish statutory information: punishable by fines and daily penalties for continuing offences under GST. Failure to furnish information or returns required under section 151, either without reasonable cause or by wilfully furnishing information known to be false, attracts a fine and, for continuing offences, a further daily fine subject to an overall maximum; the provision distinguishes lack of reasonable cause from deliberate falsehood and prescribes both primary and continuing-offence penalties.
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.
Failure to furnish statutory information: punishable by fines and daily penalties for continuing offences under GST.
Failure to furnish information or returns required under section 151, either without reasonable cause or by wilfully furnishing information known to be false, attracts a fine and, for continuing offences, a further daily fine subject to an overall maximum; the provision distinguishes lack of reasonable cause from deliberate falsehood and prescribes both primary and continuing-offence penalties.
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