Civil and criminal liabilities for Offences :
Law without provisions for punishment is like lion without teeth. Like any other law, GST Law provide for penalties and punishments for violation of law.
The word ‘Offence’ is not defined in Excise law. It is not defined in the Constitution, but Article 367 of the Constitution says that unless the context otherwise provides for, words not defined in Constitution, the meaning assigned in the General Sections Act, 1897 may be given.
Section 3(8) of General Sections Act defines Offence as any act or omission made punishable by any law for the time being in force. Section 2(n) of Criminal Procedure Code defines ‘offence’ as any act or omission made punishable by any law for the time being in force’.