Home GST LAW (Draft) Chapter 20 – Prosecution And Compounding Of Offences

Chapter 20 – Prosecution And Compounding Of Offences

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Section 92 : Prosecution – Prosecution And Compounding Of Offences

92.Prosecution (1) Whoever commits any of the following offences, namely— (a) supplies any goods and/or services without issue of any invoice or grossly misdeclares the description...
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Section 93 : Cognizance of offences – Prosecution And Compounding Of Offences

93.Cognizance of offences No Court shall take cognizance of any offence punishable except with the previous sanction of the designated authority, and no Court inferior...
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Section 94 : Presumption of culpable mental state – Prosecution And Compounding Of Offences

94.Presumption of culpable mental state (1) In any prosecution for an offence under this Act which requires a culpable mental state on the part of...
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Section 95 : Relevancy of statements under certain circumstances – Prosecution And Compounding Of...

95.Relevancy of statements under certain circumstances (1) A statement made and signed by a person before any gazetted officer of CGST/IGST/SGST during the course of...
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Section 96 : Offences by Companies and certain other persons – Prosecution And Compounding...

96.Offences by Companies and certain other persons (1) Where an offence committed by a person under this Act is a company, every person who, at...

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