General Sales Tax is an indirect tax which is combined or unified. The purpose of GST lies in benefiting the country by creating a combined market at a country level. For this purpose taxes of the sort are incorporated into the machine of the country. Even though everyone benefits from the existence of  GST, some people go against the laws and evade taxes. To ensure compliance, the government has certain specific laws to deal with those who have a willful intent to evade taxes. It is an offence which is not dealt with lightly......