GST offences classification under Section 122 clarifies penalties for invoicing, fraud, tax evasion and obstruction. Section 122 of the CGST Act enumerates penal offences grouped into four categories: Invoicing and Documentation (false or missing invoices; misuse of GSTIN; inadequate transport or record-keeping), Fraudulent Intent (false registration, fraudulent refunds, document falsification, tampering with seized goods), Tax Evasion (suppressed turnover, failure to remit collected tax, misuse of Input Tax Credit, failures in tax deduction and deposit), and Obstruction (hindering officers, destroying or falsifying evidence, withholding requested documents).
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 classification under Section 122 clarifies penalties for invoicing, fraud, tax evasion and obstruction.
Section 122 of the CGST Act enumerates penal offences grouped into four categories: Invoicing and Documentation (false or missing invoices; misuse of GSTIN; inadequate transport or record-keeping), Fraudulent Intent (false registration, fraudulent refunds, document falsification, tampering with seized goods), Tax Evasion (suppressed turnover, failure to remit collected tax, misuse of Input Tax Credit, failures in tax deduction and deposit), and Obstruction (hindering officers, destroying or falsifying evidence, withholding requested documents).
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