Compounding of offences: Commissioner may accept prescribed payment to end GST proceedings, subject to exclusions and payment conditions. The Commissioner may compound an offence by accepting a prescribed compounding amount, subject to prior payment of the tax, interest and penalty involved, prescribed procedures and specified statutory exclusions; compounding does not affect proceedings under other laws, and payment leads to no further proceedings under this Act with criminal proceedings in respect of the same offence standing abated.
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: Commissioner may accept prescribed payment to end GST proceedings, subject to exclusions and payment conditions.
The Commissioner may compound an offence by accepting a prescribed compounding amount, subject to prior payment of the tax, interest and penalty involved, prescribed procedures and specified statutory exclusions; compounding does not affect proceedings under other laws, and payment leads to no further proceedings under this Act with criminal proceedings in respect of the same offence standing abated.
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