Guidelines for launching of prosecution under GST

V SRIKANTH , Last updated: 10 September 2022  
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The Commissioner (GST-Investigation), CBIC, had recently issued instruction no. 04/2022 dated 01.09.22 laying down guidelines to be followed by the department for launching prosecution under the CGST Act. The guidelines are summarized as follows 1. Prosecution should not be filed merely becaus

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V SRIKANTH
(LAWYER)
Category GST   Report

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