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Compounding of offences

Section 78 - PROSECUTION AND - Goods and Services Tax - Section 78 - 78. (1) Any offence under the Act may, either before or after the institution of prosecution, be compounded by the Competent Authority on payment, by the person accused of the offence, to the Central Government or the State Government, as the case be, of such compounding amount in such manner as may be prescribed: Provided that nothing contained in this section shall apply to - (a) a person who has been allowed to compound once .....

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been accused of committing an offence under the Act which is also an offence under the Narcotic Drugs and Psychotropic Substance Act,1985 (61 of 1985), the Foreign Exchange Management Act, 1999 (42 of 1999) or any other Act other than the CGST/SGST Act; (d) any other class of persons or offences as may be prescribed: Provided further that any compounding allowed under the provision of this section shall not affect the proceedings if any, instituted under any other law: Provided also that compou .....

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