Offence u/s 132 of GST - interim protection to the petitioner - ...

Section 132 GST Act: Punishment Power Only Post-Offense Confirmation and Assessment Completion for Interim Protection.

May 15, 2019

Case Laws GST HC

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.

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Offence u/s 132 of GST - interim protection to the petitioner - ...

Section 132 GST Act: Punishment Power Only Post-Offense Confirmation and Assessment Completion for Interim Protection.

May 15, 2019

Case Laws GST HC

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