Compounding of offence on payment of the compounding amount prevents further GST proceedings and abates existing criminal prosecution. On payment of the compounding amount for an offence under the CGST/SGST framework, no further proceedings under the Act may be initiated and any criminal proceeding already commenced stands abated; the act of payment is the operative trigger that prevents further statutory proceedings and extinguishes the ongoing prosecution.
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 offence on payment of the compounding amount prevents further GST proceedings and abates existing criminal prosecution.
On payment of the compounding amount for an offence under the CGST/SGST framework, no further proceedings under the Act may be initiated and any criminal proceeding already commenced stands abated; the act of payment is the operative trigger that prevents further statutory proceedings and extinguishes the ongoing prosecution.
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