https://www.taxtmi.com/article/detailed?id=10677 Guidance prescribes the framework for initiating and conducting prosecution under section 132 of the CGST Act, requiring case-by-case assessment of evidence, gravity of offence and quantum of tax evaded or misused ITC. Prosecution is discouraged for technical disputes or mere adjudicated demands and should target persons who actively managed or connived in offences. Mandatory prior sanction from Principal Commissioner/Commissioner or equivalent DGGI authority is required before filing; arrests warrant expedited filing and coordination with the Public Prosecutor on evidential exhibits. en-us Sat, 10 Sep 2022 07:05:41 +0530 Sat, 10 Sep 2022 07:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10677 Guidance prescribes the framework for initiating and conducting prosecution under section 132 of the CGST Act, requiring case-by-case assessment of evidence, gravity of offence and quantum of tax evaded or misused ITC. Prosecution is discouraged for technical disputes or mere adjudicated demands and should target persons who actively managed or connived in offences. Mandatory prior sanction from Principal Commissioner/Commissioner or equivalent DGGI authority is required before filing; arrests warrant expedited filing and coordination with the Public Prosecutor on evidential exhibits. Articles Goods and Services Tax - GST Sat, 10 Sep 2022 07:05:41 +0530 https://www.taxtmi.com/article/detailed?id=10677