Expanded culpability for tax offences now covers causing offences and retaining benefits; input tax credit abuse explicitly criminalised. The amendment treats persons who cause another to commit an offence and those who retain benefits from such offences as liable, and specifies that availing input tax credit using particular invoices or fraudulently availing input tax credit without any invoice is an offence, while removing a duplicate reference to fraudulent availing of input tax credit.
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.
Expanded culpability for tax offences now covers causing offences and retaining benefits; input tax credit abuse explicitly criminalised.
The amendment treats persons who cause another to commit an offence and those who retain benefits from such offences as liable, and specifies that availing input tax credit using particular invoices or fraudulently availing input tax credit without any invoice is an offence, while removing a duplicate reference to fraudulent availing of input tax credit.
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