Compounding of offences: applicants must apply with particulars and accept payment obligation without any guaranteed right to compounding. Application for compounding of offence requires GST CPD-01 with applicant identity, GSTIN/Temporary ID, address, violated provisions, adjudication particulars (reference, date, tax, interest, penalty, fine) and brief facts of the offence. It asks whether the offence is a first offence, prior case details if not, and whether proceedings under other laws are contemplated. The declaration commits the applicant to pay the compounding amount fixed by the Commissioner and acknowledges that compounding is not a matter of right; signature and name required.
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: applicants must apply with particulars and accept payment obligation without any guaranteed right to compounding.
Application for compounding of offence requires GST CPD-01 with applicant identity, GSTIN/Temporary ID, address, violated provisions, adjudication particulars (reference, date, tax, interest, penalty, fine) and brief facts of the offence. It asks whether the offence is a first offence, prior case details if not, and whether proceedings under other laws are contemplated. The declaration commits the applicant to pay the compounding amount fixed by the Commissioner and acknowledges that compounding is not a matter of right; signature and name required.
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