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        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.

        <h1>Prosecution under GST Act: evidence standards, sanction authority and expedited procedures guide initiation of criminal complaints.</h1> Guidelines require prosecution under the CGST Act to be based on evidence sufficient to meet the criminal standard of proof and not solely on adjudication demands; prosecution is generally contemplated above a stated monetary threshold with exceptions for habitual evaders and arrest cases. Sanction to prosecute rests with the Principal Commissioner/Commissioner or designated DGGI authorities, who must receive a prescribed investigation report; arrest cases demand expedited filing and all prosecutions must be promptly entered and monitored in the departmental database.

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