High Court.

Notwithstanding that an appeal has been p?qerred to the High Court or the Supreme Court, sums due to the Government as a resultof an order passed by the National or Regional Benches of the Appellate Tribunalunder sub-section (1) of section or an order passed by the State Bench or Area Benches ofthe Appellate Tribunal under sub-section (1) of section or an order passed by the High Courtunder section 117, as the case may be, shallhe payable in accordance with the order so passed. Sums due to be paid notwithstanding appeal etc. · 120. ( 1) The Commissioner may, on the recommendationsofthe Appeal not to be filed in Council. from time to time, issue orders or instructions certain cases. or directions fixing such monetary limits, as he may deem fit, for the purposes of regulating the filing of appeal or application by theofficer of the State tax under the provisions ofthis Chapter. (2) Where, in pursuance ofthe orders or instructions or directions issued under sub-section ( ), the officer of the State tax has not filed an appeal or application against any decision or order passed under the provisions of this Act, it shall not preclude such officer of the State . tax from filing appeal or application in any other case involving the same or similar issues or questions oflaw. (3) Notwithstanding the fact that no appeal or application has beenfiled by the officer of the State tax pursuant to the orders or instructions or directionsissued under sub-section (1), no person, being a party in appeal or application shall contend that theofficerof the State tax has acquiesced in the decision on the disputed issue by not filing an appealor application.

(4) The.? Trib.\Ulal or court hearing such.appeal or appl;.catipn shall .?'WC reprd to the circumstances under which appeal or applicatio? was not filed byJhe officer of the Stati tax in pursuance of theorders or instructions or directions issued under ?\lb-section (1). 121. Notwitqstanding anythin.g t&,:die contrary in any provisions of this Act. no appeal shall lie against any deciston t;lken or order passed by an officer of State tax if suchdecisiontaken or order passed relates to any oneor more of the follO'Whlg matters. namely:? ·· ·. (a) an order of the Commissi9ner oi other authority empowered to direct transfer of proceedings from one officer to another officer; or en·· (b) an order pertaining to t:!ie. seizure or retention of 1>9oks of account, r? andother documents; or (c) an order sanctioning prosecution under this Act; or (d) an order? hder section 80. Non Appealable decisions andorders.

C?pTER XIX .a..,·,.,-,l .. _..Jt,a ,· " · ,·', OFFENCES AN:Q PENALTIES 1:22. (1) Where a taxable pers?m who- (i) supplies any goods Qr services or both wifbput issue of any invoice or issues an incorrect or fafse invoice with regard to any such supply; (ii) issues any int?ice oi'biq \Vithout supply of goods or services or both in violation of the provisions of . this,Act or the rules made thereunder; (iii) collects any amount as tax butfails to pay the same to the Government beyonda period of three months from the :date, on which such payment becomes duer (iv) collects anytax'in contravention of theptovisions of this Act but fails to pay the same to the Government _ beyond a peried-ofthree months from the date on · which such payment becomes due; (v) fails to deduct the tax in terms of sub-section (I) of section Sl, 01: d¢ducts all amount which is less- than the; amount required to be deducted under the said sub-section, or where he fails to pay to the Government under, .. sub-section (2) thereof the amount de4qc?das' tax; .. (vi) fails to collect tax in terms of sub-section (1) of section 52, or collects an amount which is less than the amount , required to he. collected under th,e said sμb-s?ori o? fhere he fails to pay to the Government tn:· amount collected as tax under sub-section. (3) efseetion 52; (vji) takes or, μtilizes input tax credit without actual · receipt of goods or services or both. either fully or partially, in contr.wentio.n ,Qf;the provisions of this · Act; or the .rules made thereunder: ;, (viii) fraudulently obtains refund of tax under this Act; (ix) takes Of'distributes inpunax credit in contravention of section 20',,ar the rules made thereunder; (x) falsifi?:-<>rsubstjμii.tes financial records or produces · fake aceeunts cQJ:documents or furnishes any false informatiQ.Q Ol· return· with?? intention to evade payment ofaax-:due.under thi4> · Act: Penalty for certain offences.

(xi) (xii) '(xiii) «.\i.' (xiv) (xv) (xvi) (xvii) is liable to be regi,$feize$i under this Act. but fails to obtain registration; · furnishes any false information with regard to registration partlculars, either at the time of applying for registration, or subsequently; obstructs or prevents any officer in discharge of his duties· under this Act; transports any taxable goods without the cover of documents as may be specified in this behalf; suppresses his .turnover leading to evasion of tax underthis Act; fails to keep. maintain or retain books of account and other· ·documents in accordance with the provisionsof this Actor the rules made thereunder; fails to furnish information or documents called for by an officer in accordance with the provisions of this Act or the rules made thereunder or furnishes false information or documents during any proceedings under this Act; (mil) supplies, transports or stores any goods whichhe has reasons to believe are liable to confiscation under this Act; (xix) issues any invoice or document by using the registration number ·of another registered person; (xx) tampers with, ordestroys any material evidence or documents; (xxi) disposes off or tampers with any goods that have been detained, seized, or attached under this Act. he shall be liable to pay a penalty of ten thousand rupees or an amount . equivalent to the tax evaded or the taxnot deducted under section or short deducted or deducted but not paid to the Government or tax not collected under section or short collected or collected but not paid to the Government or input tax credit availed of or passed on or distributed irregularly, or therefund claimed fraudulently, whichever is higher. · (2) Any registered person who supplies any goods or services or both on which any tax has nQt been paid or short-paid or erroneously refunded, or where the input tax credit hasbeen wrongly availed or utilised fur any reason, other than the reason of fraud· or any willful misstatement or suppression of facts to evade tax, shall be liable to a penalty often thou.sand rupees or ten per cent of'the tax duefrom such person, whichever is higher.

(3) Any person who- ( a) aids or abets any of the offences specified in clauses (i) to (xxi) of sub-section (l}; (b) 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 underthis Act or the rules made thereunder; / ( c) receives or is in any way concerned withthe supply of, or in any other manner deals with any supply of services which he knows or has reasons to believe are in contravention of any provisions of this Act or the rules made thereunder; (d) fails to appear before the officer of State tax, when issued with a summon for appearance to give evidence or produce a document in an inquiry; (e) fails to issue invoice in accordance with the provisions of this Act or the rulesmade thereunder or fails to account for an invoice in his books of account, shall beliable to a penalty which may extend to twenty five thousand rupees. 123. If a person who is required to furnish an information return under section fails to do so within the periodspecified in the notice issuedunder sub-section (3) thereof, the proper officer may direct, that such person shall be · liable to pay a penalty of one hundred rupees for each day of the period during which thefailure to furnish such return continues: Providedthatthe penalty imposed under this section shall not exceedfive thousand rupees. 124. If any person required to furnish any information or return under section 151- (a)withoutreasonablecausefailstofurnishsuchinformation or return as may be required under that section, or (b) willfully furnishes or causes to furnish any information or return whichhe knows to be false, heshall be punishable with a fine which may extend toten thousand rupees and in case of a continuing offence to a further fine.which may extend to one hundred rupees for each day after the first day during whichthe offence continues subject to a maximum limitof twenty-five thousand rupees. 125. Any person, who contravenes any of the provisions ofthis Act or any rules madethereunder for which no penalty. is separately provided for in this Act, shall beliable to a penalty which may extend to twenty fivethousand rupees. Penahy for failure to furnish infonnation return. Fine for failure to furnish statistics.