Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Compounding of offences

Section 97 - PROSECUTION AND - Goods and Services Tax - Section 97 - 97. (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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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) a person who has been convicted for an offence under this Act by a court; (e) a person who has been accused of committing an offence specified in clauses (h),(k) or (l) of sub-section (1) of section 92; and (f) any other class of persons or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version