Aiding or abating offence or contravening provisions :
Section 122(3) of CGST Act states as follows
Any person who
(a) aids or abets any of the offences specified in sections (i) to (xxi) of section 122(1) above.
(b) acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules made thereunder.
(c) receives or is in any way concerned with the supply of, or in any other manner deals with any supply of services which he knows or has reason to believe are in contravention of any provisions of this Act or the rules made thereunder.
(d) fails to appear before the officer of central tax, when issued with a summon for appearance to give evidence or produce a document in an enquiry.
(e) fails to issue invoice in accordance with the provisions of this Act or rules made thereunder, or fails to account for an invoice in his books of account.
shall be liable to a penalty which may extend to rupees twenty five thousand.