Compounding of offences: Commissioner may accept prescribed payments to abate GST criminal proceedings after statutory payments. Compounding authorises the Commissioner to accept a prescribed compounding amount for offences under the Nagaland GST Act either before or after prosecution, conditional on payment of the tax, interest and penalty involved. Payment as determined by the Commissioner bars further proceedings under this Act and causes any criminal proceedings in respect of the same offence to abate. Specific exclusions apply to repeat compounders, high value supplies, offences also punishable under other laws, convicted persons, certain enumerated offences, and other prescribed classes; the compounding amount is subject to prescribed minimum and maximum limits tied to the tax involved.
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 payments to abate GST criminal proceedings after statutory payments.
Compounding authorises the Commissioner to accept a prescribed compounding amount for offences under the Nagaland GST Act either before or after prosecution, conditional on payment of the tax, interest and penalty involved. Payment as determined by the Commissioner bars further proceedings under this Act and causes any criminal proceedings in respect of the same offence to abate. Specific exclusions apply to repeat compounders, high value supplies, offences also punishable under other laws, convicted persons, certain enumerated offences, and other prescribed classes; the compounding amount is subject to prescribed minimum and maximum limits tied to the tax involved.
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