GST offences trigger graded imprisonment and fines based on evasion or wrongful ITC/refund thresholds; certain offences are cognizable and non bailable. Specified GST offences - such as supplying without invoice, issuing invoices without supply to wrongfully claim input tax credit or refund, availing credit on such invoices, collecting tax and failing to remit, falsifying records, obstructing officers, dealing with confiscable goods or contravening supply of services, tampering with evidence, or supplying false information - attract tiered criminal penalties linked to the amount of tax evaded, wrongful input tax credit or refund; repeat convictions increase maximum imprisonment; certain offences are cognizable and non bailable and prosecution requires prior sanction of the Commissioner.
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 trigger graded imprisonment and fines based on evasion or wrongful ITC/refund thresholds; certain offences are cognizable and non bailable.
Specified GST offences - such as supplying without invoice, issuing invoices without supply to wrongfully claim input tax credit or refund, availing credit on such invoices, collecting tax and failing to remit, falsifying records, obstructing officers, dealing with confiscable goods or contravening supply of services, tampering with evidence, or supplying false information - attract tiered criminal penalties linked to the amount of tax evaded, wrongful input tax credit or refund; repeat convictions increase maximum imprisonment; certain offences are cognizable and non bailable and prosecution requires prior sanction of the Commissioner.
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