https://www.taxtmi.com/highlights?id=46533 Offence u/s 132 of GST - interim protection to the petitioner - the power to punish set out in Section 132 would stand triggered only once it is established that an assessee has ‘committed’ an offence that has to necessarily be post-determination of the demand due from an assessee, that itself has to necessarily follow the process of an assessment. en-us Wed, 15 May 2019 08:34:50 +0530 Wed, 15 May 2019 08:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46533 Offence u/s 132 of GST - interim protection to the petitioner - the power to punish set out in Section 132 would stand triggered only once it is established that an assessee has ‘committed’ an offence that has to necessarily be post-determination of the demand due from an assessee, that itself has to necessarily follow the process of an assessment. Highlights GST Wed, 15 May 2019 08:34:50 +0530 https://www.taxtmi.com/highlights?id=46533