https://www.taxtmi.com/circulars?id=65834 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. en-us Thu, 01 Sep 2022 00:00:00 +0530 Wed, 20 May 2026 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65834 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. Circulars GST Thu, 01 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65834