Page 224 - GSTL_2nd July 2020 _Vol 38_Part 1

142 GST LAW TIMES [ Vol. 38
ment under sub-section (2) thereof, the amount
deducted as tax;
(vi) fails to collect tax in accordance with the provi-
sions of sub-section (1) of Section 52, or collects
an amount which is less than the amount re-
quired to be collected under the said sub-section
or where he fails to pay to the Government 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 contravention of the provisions of
this Act or the rules made there under;
(viii) fraudulently obtains refund of tax under this Act;
(ix) takes or distributes input tax credit in contraven-
tion of Section 20, or the rules made there under;
(x) falsifies or substitutes financial records or pro-
duces fake accounts or documents or furnishes
any false information 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
registration particulars, either at the time of ap-
plying for registration, or subsequently;
(xiii) obstructs or prevents any officer in discharge of
his duties under this Act;
(xiv) transports any taxable goods without the cover
of documents 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 there
under;
(xvii) fails to furnish information or documents called
for by an officer in accordance with the provi-
sions of this Act or the rules made there under 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 reg-
istration number of another registered person;
(xx) tampers with, or destroys any material evidence
or document;
(xxi) disposes of or tampers with any goods that have
been detained, seized, or attached under this Act,
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