Where an offence under the GST law is committed by a taxable person being a trust, who are deemed to be guilty of the offence and under what circumstances? When do the relevant provisions become inapplicable in respect of individuals concerned with the trust? Ask Your Query 1 Comment
What are cognizable and non-cognizable offences under section 132 of CGST Act, 2017? Ask Your Query No Comments
Examine the implications as regards the bailability and quantum of punishment on prosecution, in respect of the following cases pertaining to the month of December under CGST Act, 2017-(i) ‘X’ collects ₹245 lakh as tax from its clients and deposits ₹241 lakh with the Central Government It is found that he has falsified financial records and has not maintained proper records. (ii)’Y’ collects ₹550 lakh as tax from its clients but deposits only ₹30 lakh with the Central Government.What will be the implications with regard to punishment on prosecution of ‘X’ and ‘Y’ for the offences? What would be the position, if ‘X’ and ‘Y’ repeat the offences? It may be assumed that offences are proved in the Court. Ask Your Query No Comments
Suppose, in the above case, a disciplinary action is taken against Mr. X and an adhoc penalty of ₹20,000/- is imposed by passing an order without describing contravention for which penalty is going to be imposed and without mentioning the provisions under which penalty is going to be imposed. Should Mr. X proceed to pay for penalty or challenge the order passed by department? Ask Your Query No Comments
Mr. X, an unregistered person under GST purchases the goods supplied by Mr. Y who is a registered person without receiving a tax invoice from Mr. Y and thus helps in tax evasion by Mr. Y. What disciplinary action may be taken by tax authorities to curb such type of cases and on whom? Ask Your Query No Comments
Is there any penalty prescribed for a person other than the taxable person under section 122? Ask Your Query No Comments
