Compounding of offences allows cessation of GST proceedings after prescribed payment and payment of tax, interest and penalty. Compounding permits the Competent Authority to compound any offence under the Act, before or after prosecution, upon payment of a prescribed compounding amount and after payment of the tax, interest and penalty involved. Certain categories and offences are excluded from compounding, including those previously compounded or those overlapping with other central enactments. The compounding amount is rule prescribed within statutory minimum and maximum bounds. Compounding under this section does not affect proceedings under other laws, and payment of the compounding amount bars further proceedings under the Act and causes existing criminal proceedings in respect of that offence to abate.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Compounding of offences allows cessation of GST proceedings after prescribed payment and payment of tax, interest and penalty.
Compounding permits the Competent Authority to compound any offence under the Act, before or after prosecution, upon payment of a prescribed compounding amount and after payment of the tax, interest and penalty involved. Certain categories and offences are excluded from compounding, including those previously compounded or those overlapping with other central enactments. The compounding amount is rule prescribed within statutory minimum and maximum bounds. Compounding under this section does not affect proceedings under other laws, and payment of the compounding amount bars further proceedings under the Act and causes existing criminal proceedings in respect of that offence to abate.
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