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        Question 15 - What is Prosecution

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 20
        Offences and Penalties, Prosecution and Compounding

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        Prosecution as institution of legal proceedings: initiating formal criminal charges and carrying on proceedings under criminal procedure law. Prosecution denotes the institution and carrying on of legal proceedings by formally charging an alleged offender, encompassing commencement and continuation of procedural mechanisms to present and pursue criminal charges under criminal procedure law.
                          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.

                                Prosecution as institution of legal proceedings: initiating formal criminal charges and carrying on proceedings under criminal procedure law.

                                Prosecution denotes the institution and carrying on of legal proceedings by formally charging an alleged offender, encompassing commencement and continuation of procedural mechanisms to present and pursue criminal charges under criminal procedure law.


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