https://www.taxtmi.com/article/detailed?id=8473 GST penal provisions enumerate various fraudulent acts-such as issuance of invoices without supply, wrongful availment of input tax credit, falsification of records, obstruction of officers, dealing in goods liable to confiscation, tampering with evidence, and supplying false information-that attract prescribed punishments. Cognizability for prosecution is determined by the offence's nature and maximum punishment under the statute; higher gravity offences are cognizable and non bailable while others are non cognizable and bailable. Prosecution also requires prior sanction of the Commissioner. Courts may grant anticipatory bail with stringent conditions where the statutory thresholds and available evidence do not mandate custody. en-us Tue, 23 Apr 2019 05:57:38 +0530 Tue, 23 Apr 2019 05:57:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8473 GST penal provisions enumerate various fraudulent acts-such as issuance of invoices without supply, wrongful availment of input tax credit, falsification of records, obstruction of officers, dealing in goods liable to confiscation, tampering with evidence, and supplying false information-that attract prescribed punishments. Cognizability for prosecution is determined by the offence's nature and maximum punishment under the statute; higher gravity offences are cognizable and non bailable while others are non cognizable and bailable. Prosecution also requires prior sanction of the Commissioner. Courts may grant anticipatory bail with stringent conditions where the statutory thresholds and available evidence do not mandate custody. Articles Goods and Services Tax - GST Tue, 23 Apr 2019 05:57:38 +0530 https://www.taxtmi.com/article/detailed?id=8473