https://www.taxtmi.com/highlights?id=46277 Prosecution u/s 132 of CGCT Act - This Court is in complete agreement with the stand taken by the department that Section 132 can be directly resorted, wherever offence is committed and it is not necessary to follow the procedure of assessment, demand and recovery or penalty proceedings - the moment a competent officer on inspection and search, finds any offence committed u/s 132, prosecution can be directly launched en-us Sat, 04 May 2019 06:21:43 +0530 Sat, 04 May 2019 06:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46277 Prosecution u/s 132 of CGCT Act - This Court is in complete agreement with the stand taken by the department that Section 132 can be directly resorted, wherever offence is committed and it is not necessary to follow the procedure of assessment, demand and recovery or penalty proceedings - the moment a competent officer on inspection and search, finds any offence committed u/s 132, prosecution can be directly launched Highlights GST Sat, 04 May 2019 06:21:43 +0530 https://www.taxtmi.com/highlights?id=46277