Instruction 04/2022-23[GST-INV] - Central Tax
Date: September 1, 2022
Subject
Guidelines for launching of prosecution under the CGST Act, 2017
Content
Prosecution is the institution or commencement of legal proceeding; the process of exhibiting formal charges against the offender. 2. Section 132 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) codifies the offences under the Act which warrant institution of criminal proceedings and prosecution. Whoever commits any of the offences specified under sub-section (1) and sub-secti…