Penalty for certain offences.

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....s any invoice or bill without supply of goods or services or both in violation of the provisions of this Ordinance or the rules made thereunder; (iii) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; (iv) collects any tax in contravention of the provisions of this Ordinance but fails to pay the....

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.... both either fully or partially, in contravention of the provisions of this Ordinance or the rules made thereunder; (viii) fraudulently obtains refund of tax under this Ordinance; (ix) takes or distributes input tax credit in contravention of section 20, or the rules made thereunder; (x) falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false inf....

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....ts called for by an officer in accordance with the provisions of this Ordinance or the rules made thereunder or furnishes false information or documents during any proceedings under this Ordinance; (xviii) supplies, transports or stores any goods which he has reasons to believe are liable to confiscation under this Ordinance; (xix) issues any invoice or document by using the registration number ....

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....e input tax credit has been wrongly availed or utilized,- (a) for any reason, other than the reason of fraud or any wilful misstatement or suppression of facts to evade tax, shall be liable to a penalty of ten thousand rupees or ten per cent of the tax due from such person, whichever is higher; (b) for reason of fraud or any wilful misstatement or suppression of facts to evade tax, shall be liab....