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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Compounding Offences Under GST: Section 138(3) Stops Further Legal Action and Ends Ongoing Criminal Proceedings.</h1> Under the CGST/SGST Act, when an offence is compounded, as per Sub-section (3) of Section 138, no further proceedings can be initiated under the Act, and any criminal proceedings that have already commenced will be terminated. Compounding effectively resolves the offence without the need for further legal action, offering a resolution mechanism for certain offences under the GST framework.