Compounding of offences permits abatement of criminal proceedings upon payment, subject to prescribed conditions and exclusions. Section 138 empowers the Commissioner to compound GST offences by accepting a prescribed compounding amount payable to the Central or State Government, conditional on payment of the tax, interest and penalty and subject to prescribed manner and limits. The section prescribes minima and maxima for compounding amounts to be set by rule and identifies exclusions - including prior compounding for specified offences, large value supplies, offences also punishable under other laws, convictions, and specified serious offences - while providing that compounding does not affect proceedings under other laws but, once paid, abates criminal proceedings under this Act.
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 permits abatement of criminal proceedings upon payment, subject to prescribed conditions and exclusions.
Section 138 empowers the Commissioner to compound GST offences by accepting a prescribed compounding amount payable to the Central or State Government, conditional on payment of the tax, interest and penalty and subject to prescribed manner and limits. The section prescribes minima and maxima for compounding amounts to be set by rule and identifies exclusions - including prior compounding for specified offences, large value supplies, offences also punishable under other laws, convictions, and specified serious offences - while providing that compounding does not affect proceedings under other laws but, once paid, abates criminal proceedings under this Act.
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