Penalty for tax offences: tax-linked and fixed sanctions apply for invoice fraud, input tax credit misuse, and remittance failures. Specified taxable person conduct under the Himachal Pradesh GST Act attracts a penalty for defined offences such as supplying without invoice, issuing false or phantom invoices, failing to remit collected tax within three months, misusing input tax credit, fraudulently obtaining refunds, falsifying records, failure to register or furnish accurate registration particulars, tampering with evidence or detained goods, and other acts that lead to tax evasion; the penalty is the greater of a fixed amount or amounts tied to the tax evaded, not deducted, short collected or paid, irregularly availed or distributed input tax credit, or fraudulently claimed refund.
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.
Penalty for tax offences: tax-linked and fixed sanctions apply for invoice fraud, input tax credit misuse, and remittance failures.
Specified taxable person conduct under the Himachal Pradesh GST Act attracts a penalty for defined offences such as supplying without invoice, issuing false or phantom invoices, failing to remit collected tax within three months, misusing input tax credit, fraudulently obtaining refunds, falsifying records, failure to register or furnish accurate registration particulars, tampering with evidence or detained goods, and other acts that lead to tax evasion; the penalty is the greater of a fixed amount or amounts tied to the tax evaded, not deducted, short collected or paid, irregularly availed or distributed input tax credit, or fraudulently claimed refund.
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