Compounding of offences: Commissioner may accept prescribed payments to bar further GST proceedings and abate criminal cases. Section 138 empowers the Commissioner to compound offences by accepting a prescribed compounding amount from the accused, subject to prior payment of tax, interest and penalty. Compounding bars further proceedings under the Act and abates criminal proceedings already initiated. The section lists exclusions to compounding-including prior compounding for specified serious offences, offences also punishable under other laws, convictions, certain specified offence categories, and other prescribed classes-and requires the compounding amount to adhere to prescribed minimum and maximum floors relative 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 bar further GST proceedings and abate criminal cases.
Section 138 empowers the Commissioner to compound offences by accepting a prescribed compounding amount from the accused, subject to prior payment of tax, interest and penalty. Compounding bars further proceedings under the Act and abates criminal proceedings already initiated. The section lists exclusions to compounding-including prior compounding for specified serious offences, offences also punishable under other laws, convictions, certain specified offence categories, and other prescribed classes-and requires the compounding amount to adhere to prescribed minimum and maximum floors relative to the tax involved.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
