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Prosecution

Section 92 - Draft-Bills-Reports - AND COMPOUNDING OF OFFENCES - Goods and Services Tax - Section 92 - CHAPTER - XX AND COMPOUNDING OF OFFENCES 92. (1) Whoever commits any of the following offences, namely- (a) supplies any goods and/or services with .....

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he provisions of this Act, or the rules made thereunder leading to wrongful availment of credit or refund of duty; (c) collects any amount as tax but fails to pay the same to the credit of the appropriate Government beyond a period of three months fr .....

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nt becomes due; (e) takes and/or utilizes input tax credit without actual receipt of goods and/or services either fully or partially, in violation of the provisions of this Act, or the rules made thereunder; (f) evades tax, fraudulently avails input .....

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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, depositing, keeping, concealing, supplying, or purchasing or i .....

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supply of services which he knows or has reason to believe are in contravention of any provisions of this Act or the rules made thereunder; (k) tampers with or destroys any material evidence or documents; (l) fails to supply any information which he .....

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, or abets the commission of, any of the offences mentioned in clauses (a) to (l) of this section; shall be punishable - (i) in cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilized or the amount of refund .....

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unt of refund wrongly taken exceeds one hundred lakh rupees but does not exceed two hundred and fifty lakh rupees, with imprisonment for a term which may extend to three years and with fine; (iii) in the case of any other offence where the amount of .....

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ine; (iv) in cases where he commits or abets in the commission of an offence specified in clause (h), (k) or (l), with imprisonment for a term which may extend to six months and/or with fine; (2) If any person convicted of an offence under this secti .....

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