https://www.taxtmi.com/article/detailed?id=10921 Prosecution under GST entails institution and pursuit of formal criminal charges for offences under section 132, with offences read against general criminal definitions. GST offences are divided into cognizable (serious, non-bailable, arrestable without warrant where specified statutory criteria are met) and non-cognizable (bailable, requiring court procedure before investigation), and prosecutorial action ordinarily follows completion of the adjudication process. en-us Fri, 30 Dec 2022 12:20:40 +0530 Fri, 30 Dec 2022 12:20:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10921 Prosecution under GST entails institution and pursuit of formal criminal charges for offences under section 132, with offences read against general criminal definitions. GST offences are divided into cognizable (serious, non-bailable, arrestable without warrant where specified statutory criteria are met) and non-cognizable (bailable, requiring court procedure before investigation), and prosecutorial action ordinarily follows completion of the adjudication process. Articles Goods and Services Tax - GST Fri, 30 Dec 2022 12:20:40 +0530 https://www.taxtmi.com/article/detailed?id=10921