Case Law Details
Sanjay Kumar Bhuwalka Vs Union of India (Calcutta High Court)
Calcutta High Court modifies bail conditions for GST evasion accused. Analysis of court order on stringent provisions, tax determination, and compounding under GST Act
Learned counsel appearing on behalf of UOI invites Courts attention to the provision of Section 49 of the Act which deals with payment of tax, interest, penalty and other amounts. My attention is also adverted to the provision as enshrined in Section 74 of the Act which provides for determination of tax not paid or short paid or erroneously refunded or input tax credit rightly availed or utilized by reason of fraud or any wilful mis-statement or suppression of facts. My attention is also invited to the GST Law Manual relating to prosecution and compounding of the offences punishable under this Act relating to prosecution for certain criminal offences prescribed under Section 132 of CGST/SGST Act, 2017.
The provisions as shown to this to me are undoubtedly very very stringent nittigrity of laws of the provision in this Act.
In rebuttal, Mr. Basu draws my attention in his argument that provision of Section 75 relating to general provisions for determination of tax is also required to be looked into. If one gives a bare perusal of the provisions and even the provision under Sub-Section (2) of Section 138 which deals with compoinding of offences, I have left no option but to observe that the said provision is also very stringent.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
