Prosecution under GST Act: evidence standards, sanction authority and expedited procedures guide initiation of criminal complaints. 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.