TaxTMI 
TaxTMI 
2019 (3) TMI 431
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....inafter in short called as G.S.T.Act). 2. I have heard Sri. Ravi.B.Naik, learned senior counsel for the petitioners and Sri. Jeevan.J.Neeralgi, learned standing counsel for GST Commissionerate. 3.The gist of the allegation made against the petitioners is that the petitioners have obtained Invoices from the Company of the respondent without delivery of the goods and thereby evaded payment of tax and they have committed an offence under Section 132 (1)(b) of G.S.T Act. 4.It is the submission of the learned senior counsel that earlier the summons has been issued by the respondent and as per summons, the petitioners attended and have given their statement and once insuch case when the witness has gone for giving the statement, he has been ap....
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....ealed that the issuance of fake invoices with outactual supply of goods has been done with an intention to enable other registered tax payers to fraudulently avail input tax credit and thereby they have caused huge loss to the economy of the country. He further submitted that if such false trading is allowed by obtaining fake invoices then under such circumstances, the economy of the country is going to be affected much and very purpose of the G.S.T.Act itself is going to be defeated. Further, by referring to Section 69 of G.S.T.Act, he submitted where the Commissioner has reasons to believe that a person has committed any offence specified in clause (a) or clause (b) or clause (c) or clause (d) of sub-section (1) of Section 132 which is pu....
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....o the Government beyond a period of three months from the date on which such payment becomes due; (e) evades tax, fraudulently avails input tax credit or fraudulently obtains refund and where such offence is not covered under clauses (a) to (d); (f) falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information with an intention to evade payment of tax due under this Act; (g) obstructs or prevents any officer in the discharge of his duties under this Act; (h) acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or inany other manner deals with, any goods which he knows or has reasons to believe....
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....t of refund wrongly taken exceeds one hundred lakh rupees but does not exceed two hundred lakh rupees, with imprisonment for a term which may extend to one year and with fine; (iv) in cases where he commits or abets the commission of an offence specified in clause (f) or clause (g) or clause (j), he shall be punishable with imprisonment for a term which may extend to six months or with fine or with both. (2) Where any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to five years and with fine. (3) The imprisonment referred to in clauses (i), (ii) and (iii) of ....
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.... PROVIDED that nothing contained in this section shall apply to- (a) a person who has been allowed to compound once in respect of any of the offences specified inclauses (a) to (f) of sub-section (1) of section 132 and the offences specified in clause (l) which are relatable to offences specified in clauses (a) to (f) of the said sub-section; (b) a person who has been allowed to compound once in respect of any offence, other than those inclause (a), under this Act or under the provisions of any State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act or the Integrated Goods and Services Tax Act in respect of supplies of value exceeding one crore rupees; (c) a person who has been accused of committing an off....
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....d Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final certificate of registration under sub-section (2), shall be liable to be cancelled if the conditions so prescribed are not complied with. (2) The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed. (3) The certificate of registration issued to a person under sub-section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 22 or s....