GST-Goods and Service Tax - 119. page

Goods and Services Tax Act – GST Law

Confiscation or penalty not to interfere with other punishments : No confiscation made or penalty imposed under the provisions of this Act or the rules made thereunder shall prevent the infliction […]

Prosecution : (1) Whoever commits any of the following offences, namely— (a) supplies any goods and/or services without issue of any invoice or issues an incorrect or false invoice with regard […]

Cognizance of offences : No Court shall take cognizance of any offence punishable except with the previous sanction of the designated authority, and no Court inferior to that of a Magistrate of […]

Presumption of culpable mental state : (1) In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the Court shall […]

Relevancy of statements under certain circumstances : (1) A statement made and signed by a person before any gazetted officer of CGST/IGST/SGST during the course of any inquiry or proceeding under […]

Confiscation of conveyances : Any conveyance used as a means of transport for carriage of taxable goods without the cover of documents as may be prescribed in this behalf shall be […]

General penalty : Any person, who contravenes any of the provisions of this Act or any rules made thereunder for which no penalty is separately provided for in this Act, shall […]

General disciplines related to penalty : (1) No tax authority shall impose substantial penalties for minor breaches of tax regulations or procedural requirements. In particular, no penalty in respect of any omission […]

Detention of goods and conveyances, and levy of penalty : (1) Where any person – (i) transports any goods or stores such goods while they are in transit in violation […]

Officers required to assist CGST/SGST officers : (1) All officers of Police, Customs and those of State/Central Government engaged in collection of goods and services tax and all officers of State/Central […]