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Prosecution

Section 73 - Draft-Bills-Reports - AND COMPOUNDING OF OFFENCES - Goods and Services Tax - Section 73 - CHAPTER - XVII AND COMPOUNDING OF OFFENCES 73. (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 to any such supply; (b) issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder; (c) co .....

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r partially, in violation of the provisions of this Act, or the rules made thereunder; (f) fraudulently obtains refund of any CGST/SGST; (g) falsifies or substitutes financial records or produces fake accounts and/or documents or furnishes any false information with an intention to evade payment of tax due under this Act; (h) obstructs or prevents any officer in the discharge of his duties under this Act; (i) acquires possession of, or in any way concerns himself in transporting, removing, depos .....

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ired to supply under this Act or the rules made thereunder or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false information; or (l) attempts to commit, or abets the commission of, any of the offences mentioned in clauses (a) to (k) of this section; shall be punishable - (i) in cases where the amount of tax evaded exceeds two hundred and fifty lakh rupees, with imprisonment for a term which may extend to f .....

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