Section 132 proceedings needs to be quashed after Closure of Peoceedings Recorded by GST department

[Diksha Sabarwal]

Hi Experts,

Closure of Proceedings were recorded by the department after filing of DRC-03 under Section 74 and the proceedings of the GST were dropped by the department. Now the question is what will happen to the Chargesheet filed and proceedings under Section 132 proceedings. How it will be ending after Closure of Proceedings are recorded. Whether Compounding application needed to be moved or closure of proceedings have to be filed with affidavit on closure of proceedings to magistrate for end of trial?

AI Summary

GST prosecution after closure of tax proceedings raises questions on quashing, compounding, and ending the pending criminal trial.
GST prosecution under Section 132 is considered after Section 74 proceedings are dropped following payment through DRC-03. The issue is the effect of closure of tax proceedings on a filed chargesheet and pending criminal case. It raises whether prosecution should be quashed, compounded, or addressed by placing the closure of tax proceedings before the Magistrate for termination of trial. No adjudicatory conclusion is offered.