As a major crackdown on the GST evaders, on the basis of specific intelligence collected by data analysis, the officers of Central GST, Vadodara-I have booked a case against M/s ABC Auto Link, 1401, ABC House, GIDC, Near L86T Niro, Ranoli, Vadodara, Gujarat, an authorized dealer of Tata Motors, for collecting an amount as Tax but failure to pay the same to the government beyond a period of three months from the date on which such payment became due.
The amount of tax collected but not paid to the government exchequer amounts to more than 5.74 cr in the instant case out of which tax of more than Rs. 2.0 cr. have not been paid beyond three months of the due date. Shri Nitin Kumar Garg, has admitted that he is the active partner of the firm and he has collected GST and not deposited to the government exchequer.
Non-payment of GST collected but retained over a period of three months is an offence under Section 132 (1)(d) of the CGST Act, 2017. For the number of Rs. 5 crores and above its is a cognizable and non-bailable offence punishable with imprisonment for a term which may extend to five years 86 with fine and for the amount below Rs. 5 crore it is a non-cognizable and bailable offence punishable with imprisonment for a term which may extend to three years 86 with fine.
Shri Nitin Kumar Garg, Partner of M/s ABC Auto Link, has been arrested on 28.11.2019.
