GST penalty framework: specified offences attract penalties pegged to the greater of a fixed sum or the tax involved. Section 122 imposes penalties for specified GST contraventions: incorrect or false invoicing, invoicing without supply, failure to remit collected or deducted tax within three months, improper claim or distribution of input tax credit, fraudulent refunds, falsification of records, failure to register or to furnish true registration details, obstruction of officers, transporting taxable goods without prescribed documents, suppression of turnover, tampering with evidence or detained goods. Penalties are the higher of a specified fixed sum or the tax amount affected, with separate calibrated penalties for non fraudulent errors and for aiding or abetting offences.
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 penalty framework: specified offences attract penalties pegged to the greater of a fixed sum or the tax involved.
Section 122 imposes penalties for specified GST contraventions: incorrect or false invoicing, invoicing without supply, failure to remit collected or deducted tax within three months, improper claim or distribution of input tax credit, fraudulent refunds, falsification of records, failure to register or to furnish true registration details, obstruction of officers, transporting taxable goods without prescribed documents, suppression of turnover, tampering with evidence or detained goods. Penalties are the higher of a specified fixed sum or the tax amount affected, with separate calibrated penalties for non fraudulent errors and for aiding or abetting offences.
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