TMI BlogOffence u/s 132 of GST - interim protection to the petitioner - the power to punish set out in Section...Offence u/s 132 of GST - interim protection to the petitioner - the power to punish set out in Section 132 would stand triggered only once it is established that an assessee has ‘committed’ an offence that has to necessarily be post-determination of the demand due from an assessee, that itself has to necessarily follow the process of an assessment. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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