Page 163 - GSTL_18th June 2020_Vol 37_Part 3

2020 ] IN RE : OMSAI PROFESSIONAL DETECTIVE AND SECURITY SERVICES PVT. LTD. 377
(iv) collects any tax in contravention of the provisions of this
Act but fails to pay the same to the Government beyond
a period of three months from the date on which such
payment becomes due;
(v) fails to deduct the tax in accordance with the provisions
of sub-section (1) of section 51, or deducts an 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
deducted as tax;
(vi) fails to collect tax in accordance with the provisions of
sub-section (1) of section 52, or collects an amount which
is less than the amount required to be collected under the
said sub-section or where he fails to pay to the Govern-
ment the amount collected as tax under sub-section (3) of
section 52;
(vii) takes or utilises input tax credit without actual receipt of
goods or services or both either fully or partially, in con-
travention of the provisions of this Act or the rules made
thereunder;
(viii) fraudulently obtains refund of tax under this Act;
(ix) takes or distributes input tax credit in contravention of
section 20, or the rules made thereunder;
(x) falsifies or substitutes financial records or produces fake
accounts or documents or furnishes any false infor-
mation or return with an intention to evade payment of
tax due under this Act; Non-appealable decisions and
orders. Penalty for certain offences.
(xi) is liable to be registered under this Act but fails to obtain
registration;
(xii) furnishes any false information with regard to registra-
tion particulars, either at the time of applying for regis-
tration, or subsequently;
(xiii) obstructs or prevents any officer in discharge of his du-
ties under this Act;
(xiv) transports any taxable goods without the cover of docu-
ments as may be specified in this behalf;
(xv) suppresses his turnover leading to evasion of tax under
this Act;
(xvi) fails to keep, maintain or retain books of account and
other documents in accordance with the provisions of
this Act or the rules made thereunder;
(xvii) 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;
(xviii) supplies, transports or stores any goods which he 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, or destroys any material evidence or doc-
ument;

GST LAW TIMES  18th June 2020  163