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TMI BlogPROSECUTIONX X X X Extracts X X X X X X X X Extracts X X X X ..... to evade tax; (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 leading to wrongful availment or utilisation of input tax credit or refund of tax; (c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill; (d) collects any amount as tax but fails to pay the same to the Government beyond a period of three months from the date on which such payment becomes due; (e) evades tax or fraudulently obtains refund and where such offence is not covered under clauses (a) to (d); (f) falsifies or substitutes financial records or produces fake accounts or documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fence specified in: - Clause (f) - falsifies or substitutes financial records or produces fake accounts or documents or furnishes any false information with an intention to evade payment of tax due under this Act; 6 months 13.4 As per Section 132(3) of the CGST Act, 2017 in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court, the imprisonment referred to in sub-section (1) and sub-section (2) of Section 132 of the CGST Act, 2017 shall be for a term not less than six months. 13.5 In terms of Section 132(4) and 132(5) of CGST/SGST Act, 2017- (a) All offences where the evasion of tax is less than Rs.5 crores shall be non-cognizable and bailable; (b) all offences where the evasion of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 133(2) of the CGST Act, 2017, for prosecuting a Government servant under this section, previous sanction of the Government is necessary and for prosecuting a person who is not a Government Servant for any offence under this Section, previous sanction of the Commissioner is necessary. 13.10 Section 134 of the CGST Act, 2017 states that no court shall take cognizance of any offence punishable under this Act or the rules made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Magistrate of the First Class, shall try any such offence. 13.11 Section 135 of the CGST Act, 2017 deals with presumption of culpable mental state of an accused and prosecuted under this Act. It states that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 137(2) of the CGST Act, 2017 states that if an offence has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any negligence on the part of, any director, manager, secretary or other officer of the company, then such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. 13.15 As per Section 137(3) of the CGST Act, 2017 provides that a partnership firm or a limited liability partnership or a Hindu Undivided Family or a trust, the partner or karta or managing trustee shall be deemed to be guilty of the offence committed and shall be liable to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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