Amendment status not verified — confirm the current text below against the official source.
(1) Wh,oever: commits any of the rJollowing offences, namely:-· (a) . suppliesany goods or s.efVic?o,rboth without issue of any invoice, in violation. of the provisions of this Act, with the intention to mile tax; (b) issues any invoice or bill without supply of goods orstM.ces or both irniolattotn,f?provisioll$ of this Act, or the rules made thereunder leadingto wrongfulavailment or vtiliu.tion of inputtax credit or refund. cf tg; (c) avails inpuftu?c??di.{usijig such invoice or bill referred to in clause (b); (d) collects ;iny amount as. tax but, fails to pay the same to the Government beyon,d;period of three months· from the date ·OJ). which such payment becomes due; · · {e) ·ewdes tax, fraudulentlyavails input tax credit or fraudulentlyobtains refund and where such offence is not covered under clauses (a) to (d); Confiscation or penalty not to .interfere with other punishments. Punishment for certain offences 130 (f) falsiij??.or.§µbsti?tes.fina,w;ial records or produces fake accounts oi;,,documen?,?rfurnishes any false information with,an tntention-to evade-payment of tax due under this Act; (g) obstructs, or p? ?y officer in the discharge of his duties underthis Act; (h) »acquires possession ·of, or in any, way. concerns himself in transporting, removing, depositing, keeping, concealing, •supplying, or purchasing or in any other: manner deals with, any goods which he knows or has reasons to believe are liable to confiscation -under this 'Act· or the rules made thereunder; ·:. r·? ':,: . (i) receives or is in ?y way concerned with the supply of, or in any other.manner deals with any supply of services which -be knows or has reasons to believe are in contravention of any provisions of this Act or the 'rules made ?ereunder; {j) tampers with« destroys any material evidence or documents; · (k) fails to supply h?y information . which he is required t?_supprilliider 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 coinfuit;ijr.abetsthe commission of any of the offences. iW.entfonedin. clauses (a) to (k) 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 utilised ·or• the amount of refund wrongly taken exceeds five hundred lakh rupees. with imprisonment for a term which may extend to five years ana with fine; .. (ii) in cases where the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken exceeds two hundred lakh rupees but does not exceed five hundred lakh rupees, with imprisonment for a term· whi?h may extend to three years anciwith fine; (iii) (iv) 131 in the case of any other offence where 'the amount oftax evaded or the·amount of input tax credit wronglyavailed· or utilised or the amount of refund wronglytaken exceeds one hundred lakh rupees bu?4oesnot exceed two mndred lakh rupees;witl(miprisonment for a term ""'hichmay extend· to' ope year and with fine; · · in cases where he commits or abets the commission of an offence ,specifiedin clause (f) or clause (g) or clause (j), he .shall be punishable with imprisenment' ···for a term which may extend to six months or with fine or with both. ' iofl974 (2) If any person convicted ofan offence under this section is again convicted of an o:ffem:e under this section, then, he shall be punishable for the second and for. every subsequentoffence with imprisonment for a term wi.h may extend to five years and with fine: . (3) The imprisonment referred to in clauses (I), (ii) and (ill) ofsub-section (I) and sub-section (2).shall, in the absence of specialand adequatereasons to the contrary to be recorded in the judgment of the-Court, be for a term not less than six months. (4) Notwithstandinganything contained in 'the Code of Criminal Procedure, 1973, all offences under this Act, except the offences referred to in sub-section (5) shall be non-cognizableand bailable. · (5) Toe offences spec · e · · ·' -··?< ' or clause (b) or clause (c) or clause (d) of sub-section (1) and punis a e • clause (i) of that sub-section sl)all be cognizableand non-bailable. · (6) A person shall not be prosecuted for any offence under this section except with the previous sanction of the Commissioner. · Explanations-For the purposes of this section, the term "tax" shall include the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or refund wrongly taken under the provisions of this Act, the Central Goods and Serviees Tax Act, the Integrated Goods and Services 'fax Act, and cess levied under the Goods and Services Tax (Compensation to States) Act · 132