GST prosecution requires prior sanction and presumes culpable mental state, with graded penalties and corporate officer liability. Section 132 prescribes specific GST offences (invoice manipulation, wrongful ITC, tax collection non remittance, falsification and dealing in confiscatable goods) with graded imprisonment and fines tied to the scale of tax evaded and a statutory minimum term absent recorded reasons. Prosecution requires prior sanction of the Commissioner. Offences below specified thresholds are non cognizable and bailable; larger evasion amounts make offences cognizable and non bailable. Sections 133-137 address wrongful disclosure, prior sanction for prosecuting officials, rebuttable presumption of culpable mental state, relevance of summoned statements, and corporate and officer liability with a due diligence defence.
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 prosecution requires prior sanction and presumes culpable mental state, with graded penalties and corporate officer liability.
Section 132 prescribes specific GST offences (invoice manipulation, wrongful ITC, tax collection non remittance, falsification and dealing in confiscatable goods) with graded imprisonment and fines tied to the scale of tax evaded and a statutory minimum term absent recorded reasons. Prosecution requires prior sanction of the Commissioner. Offences below specified thresholds are non cognizable and bailable; larger evasion amounts make offences cognizable and non bailable. Sections 133-137 address wrongful disclosure, prior sanction for prosecuting officials, rebuttable presumption of culpable mental state, relevance of summoned statements, and corporate and officer liability with a due diligence defence.
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