Compounding of offences: Commissioner may accept prescribed compounding amount to abate GST proceedings after payment of tax, interest and penalty. The Commissioner may compound any offence under the Maharashtra GST Act by accepting a prescribed compounding amount payable to the Central or State Government, provided the tax, interest and penalty involved are paid; upon payment no further proceedings under the Act shall be initiated and criminal proceedings already initiated shall stand 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 compounding amount to abate GST proceedings after payment of tax, interest and penalty.
The Commissioner may compound any offence under the Maharashtra GST Act by accepting a prescribed compounding amount payable to the Central or State Government, provided the tax, interest and penalty involved are paid; upon payment no further proceedings under the Act shall be initiated and criminal proceedings already initiated shall stand abated.
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