Lenient view in case of bona fide belief or technical lapses : Supreme Court in Hindustan Steel Ltd. v. State of Orissa AIR 1970 SC 253 = 25 STC 211=83 […]
GST-Goods and Service Tax - 324. page
Goods and Services Tax Act – GST Law
Detention of goods and conveyances, and levy of penalty
Detention of goods and conveyances, and levy of penalty : Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in […]
General i.e. residual penalty
General i.e. residual 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 […]
Supplying goods on which tax not paid or short paid or input tax credit wrongly availed
Supplying goods on which tax not paid or short paid or input tax credit wrongly availed : Section 122(2) of CGST Act states as follows Any registered person who supplies […]
Aiding or abating offence or contravening provisions
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 […]
Penalty for failure to furnish information or return under section 150 or 151
Penalty for failure to furnish information or return under section 150 or 151 : If a person who is required to furnish an information return under section 150 fails to […]
Officers required to assist proper officers
Officers required to assist proper officers : All officers of Police, Railways, Customs and those officers engaged in collection of land revenue, including village officers, officers of State Tax and […]
Offences and penalties
Offences and penalties : ♦ Major provision of penalty is for non-payment of GST. These penalties are discussed earlier under ‘Demands of tax not paid, input tax credit wrongly availed […]
Offences under GST Law
Offences under GST Law : Major offence in GST law is obviously non-payment or short payment of taxes or improper availment or utilization of input tax credit or erroneous refund. […]
Power to arrest
Power to arrest : If the Commissioner has reason to believe that any person has committed an offence specified under section 132(1) clauses (a) to (d) which is punishable under […]