GST offences and penalties: statutory offences trigger penalties, confiscation, prosecution, and conditional compounding after payment. The CGST/SGST regime enumerates specific offences relating to supplies, invoices, tax collection, input tax credit misuse, fraudulent refunds, registration lapses and record-keeping, with penalties tied to the tax involved and statutory minima/maxima. The law provides for detention, release, fine or confiscation of goods and conveyances moved without prescribed documentation, and prescribes prosecution criteria including mens rea, prior sanction requirements, corporate liability and differentiated cognizability. Compounding is permitted for many offences after payment of tax, interest and penalty within statutory limits, abating criminal proceedings under the Act.
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 and penalties: statutory offences trigger penalties, confiscation, prosecution, and conditional compounding after payment.
The CGST/SGST regime enumerates specific offences relating to supplies, invoices, tax collection, input tax credit misuse, fraudulent refunds, registration lapses and record-keeping, with penalties tied to the tax involved and statutory minima/maxima. The law provides for detention, release, fine or confiscation of goods and conveyances moved without prescribed documentation, and prescribes prosecution criteria including mens rea, prior sanction requirements, corporate liability and differentiated cognizability. Compounding is permitted for many offences after payment of tax, interest and penalty within statutory limits, abating criminal proceedings under the Act.
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