Section 132 proceedings needs to be quashed after Closure of Peoceedings Recorded by GST department

Section 132 proceedings needs to be quashed after Closure of Peoceedings Recorded by GST department https://www.taxtmi.com/forum/issue?id=121073 GST prosecution under Section 132 is considered after Section 74 proceedings are dropped following payment through DRC-03. The issue is the effect of closure of tax proceedings on a filed chargesheet and pending criminal case. It raises whether prosecution should be quashed, compounded, or addressed by placing the closure of tax proceedings before the Magistrate for termination of trial. No adjudicatory conclusion is offered. en-us Mon, 17 Aug 2026 09:53:34 +0530 Mon, 17 Aug 2026 13:19:17 +0530 TaxTMI RSS Generator Section 132 proceedings needs to be quashed after Closure of Peoceedings Recorded by GST department https://www.taxtmi.com/forum/issue?id=121073 GST prosecution under Section 132 is considered after Section 74 proceedings are dropped following payment through DRC-03. The issue is the effect of closure of tax proceedings on a filed chargesheet and pending criminal case. It raises whether prosecution should be quashed, compounded, or addressed by placing the closure of tax proceedings before the Magistrate for termination of trial. No adjudicatory conclusion is offered. Discussion-Forum GST Mon, 17 Aug 2026 09:53:34 +0530 https://www.taxtmi.com/forum/issue?id=121073