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of <h1>Section 198: Initiating Legal Proceedings for GST Offenses and Penalties Under Criminal Procedure Code</h1> Prosecution refers to the initiation or commencement of legal proceedings and involves the formal presentation of charges against an alleged offender. According to Section 198 of the Criminal Procedure Code, it encompasses both the institution and continuation of legal actions against an individual. This process is a fundamental aspect of enforcing statutory provisions, legislation, and regulations, particularly in the context of offenses and penalties related to taxation laws such as the Goods and Services Tax (GST).
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