CGST
Act, 2017 '). The Petitioners were registered under erstwhile Punjab VAT
Act, 2005 or Haryana VAT Act, 2003 and/or Central Excise Act ... registered with tax authorities under Central Excise Act, Finance Act, 1994
(Service Tax) and/or State VAT Act and Respondent-department has
complete record
Central Goods & Services Tax Act, 2017 (for short "the
CGST Act ") amidst lot of hue and cry at the instance ... Services Tax Act,
2017 (hereinafter referred to as "the CGST Act ") and
other relevant statutes. It was submitted that the
goods in question
CGST Act is pari materia to Section 83 of the
State GST Act. Section 167 of the CGST Act with regard to the
delegation ... Act and
the CGST would indicate that there is a vast difference between the two.
Section 168(2) of the CGST Act clarifies that
import-export and distributor of branded
housewares registered under the CGST Act vide registration
bearing No.GSTIN24ABJFS7809M1ZL
5. It appears from the materials ... Central Excise regime
to the Goods and Services Tax regime, the CGST Act, 2017 ,
allowed the carry forward of the CENVAT credit on the duty
Central Goods and Services Tax Act, 2017 ,
(in short ' CGST Act '). The CGST Act was implemented with effect from
01.07.2017 and provides ... under the
provisions of this Act, the State Goods and Services Tax Act, the
Integrated Goods and Services Tax Act or the Union Territory Goods
Central Goods and Services Tax Act, 2017 (for short ' CGST Act ')
and the invocation of the penal provisions under Section ... Act, the
State Goods and Services Tax Act, the Integrated Goods and
Services Tax Act or the Union Territory Goods and Services
Tax Act
judicial pronouncements relating to the issue involved. The
provisions of CGST Act, 2017 qua arrest and prosecution are para materia
with provisions of Finance Act ... view that they are equally applicable to the
provisions of the CGST Act as well. Section 132 of the Act as extracted
earlier, imposes
Customs Act, 1962 . These words are identically
defined in the Integrated Goods and Services Tax Act,
2017 (for short, "the CGST Act ... CGST Act, the said Act extends to
the whole of India and as per Section 1(2) of the MGST
Act, it extends
powers
under the CGST Act and the Integrated Goods and Service Tax Act, 2017
(for short 'the IGST Act ') and the Rules made ... CGST Act, read with
Section 20 of the IGST Act and subject to Section 5(2) of the CGST Act,
assigning such powers
that the offence under Section 132 of CGST
Act, 2017 is bailable; and that without previous sanction by the Commissioner for
filing charge sheet ... offences under
Section 132 (1) (a) , (b) and (c) of the CGST Act, 2017 provides for a maximum
punishment for 5 years and is triable
