https://www.taxtmi.com/forum/issue?id=118988 Whether prosecution under Section 132 may proceed before adjudication under Section 74 is queried: the issue concerns whether prior administrative determination of tax not paid, short paid, erroneously refunded or wrongly availed input tax credit is required to establish the quantum of evasion for criminal liability. The discussion highlights the conflict between the criminal charge-sheet timeline post-arrest and the longer statutory window for issuance of adjudication orders, and notes CBIC prosecutorial and arrest-and-bail guidelines emphasising adherence to adjudicatory principles. en-us Fri, 16 Feb 2024 12:41:55 +0530 Fri, 24 Jan 2025 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118988 Whether prosecution under Section 132 may proceed before adjudication under Section 74 is queried: the issue concerns whether prior administrative determination of tax not paid, short paid, erroneously refunded or wrongly availed input tax credit is required to establish the quantum of evasion for criminal liability. The discussion highlights the conflict between the criminal charge-sheet timeline post-arrest and the longer statutory window for issuance of adjudication orders, and notes CBIC prosecutorial and arrest-and-bail guidelines emphasising adherence to adjudicatory principles. Discussion-Forum GST Fri, 16 Feb 2024 12:41:55 +0530 https://www.taxtmi.com/forum/issue?id=118988