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GST - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

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

GST

May 15, 2019

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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