https://www.taxtmi.com/forum/issue?id=119513 Prosecution under Section 132 applies only where a listed offence is committed or caused and the offender retains the benefits arising therefrom. "Benefits" is not defined but is to be read broadly as any advantage - notably wrongful availment of input tax credit or other pecuniary gains received for issuing invoices without supplies. Adjudication under the tax provisions (Sections 73/74) and the de-duplication rules in Section 75(13) and the Explanation to Section 74 ordinarily govern recovery; criminal punishment follows only after proof of commission and retention, subject to compounding where applicable. en-us Tue, 14 Jan 2025 08:27:35 +0530 Thu, 30 Jan 2025 10:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119513 Prosecution under Section 132 applies only where a listed offence is committed or caused and the offender retains the benefits arising therefrom. "Benefits" is not defined but is to be read broadly as any advantage - notably wrongful availment of input tax credit or other pecuniary gains received for issuing invoices without supplies. Adjudication under the tax provisions (Sections 73/74) and the de-duplication rules in Section 75(13) and the Explanation to Section 74 ordinarily govern recovery; criminal punishment follows only after proof of commission and retention, subject to compounding where applicable. Discussion-Forum GST Tue, 14 Jan 2025 08:27:35 +0530 https://www.taxtmi.com/forum/issue?id=119513