S.69 of CGST Act, 2017 : HC Explains the Scope of Provision
We often come across crimes being committed under CGST Act, 2017.
In Ajay Khanna v State Tax Anti Evasion Bureau [2019] GCtR 4213 (Jabalpur, MP), it has been held that "under Section 69 of the Central Goods and Service Tax Act, 2017, the Commissioner is having power to arrest if he has reasons to believe that a person has committed an offence specified in Clause (a) or (b) or (c) of subsection (1) of Section 132 of the GST Act. Section 132(1) (a), (b) and (c) of GST Act define types of offences and according to which, whoever commits offence of supply of any goods or services without issue of any invoice or issues any invoice or bill without supply of goods or services of both or avails input tax credit using such invoice, shall be punished with imprisonment for a term which may extend to 5 years and with fine, if the amount involved is more than Rs.500 Lakhs."
The accused was arrested and prayed for grant of bail. The allegations were around ITC.
The law laid down in Ajay Khanna [supra] will be of immense significance in cases under CGST Act, 2017.
Written by
Vishal
Delhi
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