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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Nagaland GST Act: Offence compounding possible with payment; not for repeat, high-value, or certain other offenders.</h1> Under the Nagaland Goods and Services Tax Act, 2017, the Commissioner may compound offences either before or after prosecution by accepting a prescribed payment from the accused to the government. Compounding is not applicable to individuals who have previously compounded certain specified offences, committed offences exceeding one crore rupees in value, committed offences under other laws, been convicted of offences, or belong to prescribed classes. Compounding requires payment of tax, interest, and penalties. The compounding amount is set with a minimum and maximum limit based on the tax involved. Once compounded, no further proceedings will occur, and existing criminal proceedings will be abated.
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