All posts by Raunak Jain - 4. page

Professional Tax Consultant and Article Writer

PROSECUTION: Prosecution is the institution or commencement of legal proceeding; the process of exhibiting formal charges against the offender. Section 198 of the Criminal Procedure Code defines “prosecution” as the […]

OFFENCES BY COMPANIES AND CERTAIN OTHER PERSONS: Since entities such as companies, firms or trusts, entities do not have a will of their own or the “culpable mental state” (for […]

OFFENCES AND PENALTIES : The word “offence” has not been defined in the Model GST Law. It comes from the Latin word “offendere” which means “strike against” and this, in […]

Quantum of penalty : Section 66(1) Provides that any taxable person who has committed any of the offences mentioned in para 1.2 above shall be punished with a penalty that […]

Section 65: Officers required to assist CGST/SGST officers: In the course of implementing the various provisions of the CGST/SGST Act, help of some other agencies may also be required. For […]

Section 64: Access to business premises : This provision of law is meant to allow an audit party of CGST/SGST or C&AG or a cost accountant or chartered accountant nominated […]

PENALTY: Penalty has been held by the Courts to be a substantive levy which means that no penalty can be levied for any breach unless the law specifically provides for […]

CONFISCATION : The word ‘confiscation’ has not been defined in the Act. The concept is derived from Roman Law wherein it meant seizing or taking into the hands of emperor, […]

Precautions while issuing summons : The following precautions should generally be observed when summoning a person:- (i) A summon should not be issued for appearance where it is not justified. […]

Course of Action in Case of Non-response to Summons : • If a person does not answer to the summons, he would render himself liable to prosecution under Section 174 […]