Compounding of offences allows the Commissioner to settle GST offences on payment, stopping further proceedings once tax, interest and penalty are paid. Compounding under the Karnataka GST Act authorises the Commissioner, before or after prosecution, to compound offences on payment of a prescribed amount, provided the tax, interest and penalty are paid; specified exceptions bar compounding for certain repeat, high value, cross law or convicted offences and other prescribed classes; prescribed minima and maxima for compounding amounts are tied to the tax involved; and payment of the determined compounding amount prevents further proceedings under the Act and causes related criminal proceedings to abate while not affecting proceedings under other laws.
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 allows the Commissioner to settle GST offences on payment, stopping further proceedings once tax, interest and penalty are paid.
Compounding under the Karnataka GST Act authorises the Commissioner, before or after prosecution, to compound offences on payment of a prescribed amount, provided the tax, interest and penalty are paid; specified exceptions bar compounding for certain repeat, high value, cross law or convicted offences and other prescribed classes; prescribed minima and maxima for compounding amounts are tied to the tax involved; and payment of the determined compounding amount prevents further proceedings under the Act and causes related criminal proceedings to abate while not affecting proceedings under other laws.
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