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of <h1>New Guidelines for Prosecutions Under Central Goods & Services Tax Act, 2017 Focus on Evidence Quality and Role Clarity.</h1> The guidelines outline procedures for launching prosecutions under the Central Goods & Services Tax Act, 2017. They emphasize the importance of assessing evidence quality before prosecution, requiring a higher standard of proof than adjudication. Prosecutions should not be based solely on confirmed demands or technical issues. The document details the process for sanctioning prosecutions, specifying roles for various officials and conditions for filing complaints, especially in cases of arrest or significant tax evasion. It includes instructions for appeals, withdrawal of prosecutions, and emphasizes monitoring and training to ensure effective prosecution management. The guidelines also address the publication of convicted individuals' names and transitional provisions for pending cases.
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