Prosecution under the CGST Act requires strong evidence, mens rea, and careful sanction before criminal proceedings are launched. Prosecution under the CGST Act is to be launched only where offences under section 132 are supported by adequate evidence meeting the criminal standard of proof. Prosecution should not rest merely on confirmation of demand in adjudication and should not be initiated in technical disputes or cases based only on interpretative differences. In company cases, proceedings should be confined to persons responsible for day-to-day conduct or those who actively participated in, or connived at, the evasion.
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.
Prosecution under the CGST Act requires strong evidence, mens rea, and careful sanction before criminal proceedings are launched.
Prosecution under the CGST Act is to be launched only where offences under section 132 are supported by adequate evidence meeting the criminal standard of proof. Prosecution should not rest merely on confirmation of demand in adjudication and should not be initiated in technical disputes or cases based only on interpretative differences. In company cases, proceedings should be confined to persons responsible for day-to-day conduct or those who actively participated in, or connived at, the evasion.
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