https://www.taxtmi.com/forum/issue?id=119530 Prior adjudication and quantification of the tax evaded or input tax credit wrongly availed is a substantive precondition to initiating prosecution in many instances; criminal liability principally attaches to those who retain and utilise the benefit of wrongfully availed ITC, whereas issuers of invoices without supply who do not retain benefit are ordinarily subject to civil adjudication and specified penalties. Investigations, show cause notices, arrests and charge sheets must rest on independent satisfaction of the proper officer and sufficient evidence of mens rea and retention of benefit, failing which proceedings risk being invalidated. en-us Sun, 19 Jan 2025 17:48:41 +0530 Thu, 11 Dec 2025 12:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119530 Prior adjudication and quantification of the tax evaded or input tax credit wrongly availed is a substantive precondition to initiating prosecution in many instances; criminal liability principally attaches to those who retain and utilise the benefit of wrongfully availed ITC, whereas issuers of invoices without supply who do not retain benefit are ordinarily subject to civil adjudication and specified penalties. Investigations, show cause notices, arrests and charge sheets must rest on independent satisfaction of the proper officer and sufficient evidence of mens rea and retention of benefit, failing which proceedings risk being invalidated. Discussion-Forum GST Sun, 19 Jan 2025 17:48:41 +0530 https://www.taxtmi.com/forum/issue?id=119530