Want to be a
Soolegal Member
Team  SoOLEGAL
Resource Centre / Categories :- Miscellaneous  » Miscellaneous
Which are the offences which warrant prosecution under the MGL?
Team SoOLEGAL | 01/01/1970

Section 73 of the MGL codifies the major offences under the Act which warrant institution of criminal proceedings and prosecution. 12 such major offences have been listed as follows:

1) Making a supply without issuing an invoice or upon issuance of a false/incorrect invoice;

2) Issuing an invoice without making supply;

3) Not paying tax collected for a period exceeding 3 months;

4) Not depositing any tax that has been collected in contravention of the Act for a period exceeding 3 months;

5) Availing or utilizing credit of input tax  without actual receipt of goods and/or services;

6) Obtaining any fraudulent refund;

7) Furnishing false information or falsification of financial records or furnishing of fake accounts/ documents with intent to evade payment of tax;

8) Obstructing  or  preventing  any  official  in  the discharge of his duty;

9) Dealing with goods liable to confiscation i.e. receipt, supply, storage or transportation of goods liable to confiscation;

10) Receiving/dealing  with  supply  of  services    in contravention of the Act;

11) Failing to supply any information required of him under the Act/Rules or supplying false information;

12) Attempting to commit or abetting the commission of any of the above 11 offences.


View (0) Share (0) Download (0)

More Documents By Team SoOLEGAL

Author Image
Resource Centre / Categories :- Legal Formats
Lease/Rent Agreement for a Residential Property
Unknown Author | N/A

No description available.

Read more ..
Download
Author Image
Resource Centre / Categories :- Legal Formats
Legal Format of Certificate under Section-65B
Unknown Author | N/A

No description available.

Read more ..
Download
Author Image
Resource Centre / Categories :- Legal Formats
CRIMINAL APPEAL NO.340 OF 2022
Unknown Author | N/A

No description available.

Read more ..
Download
Author Image
Resource Centre / Categories :- Legal Formats
Dev Kishan And Ors. Lrs. Of Kishan ... vs Ram Kishan AndOrs.
Unknown Author | N/A

No description available.

Read more ..
Download

Related Documents