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What are Prosecution Proceedings?

Prosecution proceedings are initiated against taxpayers who are involved in cases of tax evasion beyond specified limits and for which punitive action with certain conditions on specific incidents applies to various penalties. Some crimes are compoundable while some others are not.

Prosecution action involves filing a private complaint based on the facts of the offence (under GST law) to initiate the action of the offence when the tax officer has reason to believe that a person has enforced the GST law.

How can a taxpayer know about any complaint filed by a tax officer?

The taxpayer can know about the complaint by message or email on the number and email address registered at the time of nomination of GST. If a complaint is filed against the taxpayer by the tax officer, he will obtain a notice.

What are the steps involved in prosecution proceedings, and how can a taxpayer see the prosecution Notice?

The following steps are involved in the prosecution proceedings:

1.     After taking appropriate approval from the Commissioner, the Tax Officer files a private complaint (offline) against the taxpayer with the First Class Judicial Magistrate / Court.

2.                 The tax officer issues a prosecution notice against the taxpayer. The notice for issuing the notice is sent to the concerned taxpayer on his registered email ID and mobile. The taxpayer’s dashboard has also been updated with the record of the notice issued.

3.                The taxpayer can see the notice on the dashboard with issued from the following navigation: Go first For the available option of services, select User Services and then see additional notices/orders.

In which cases can the prosecution complaint against the taxpayer be closed?

Prosecution complaints against the taxpayer can be closed in the following cases:

1.    If the taxpayer having GST Registration files an application for compounding the offence and is allowed by the Commissioner and the compounding amount (including tax, interest, and penalty) is paid by the taxpayer within the time specified in the order, then the personal complaint is filed to first Class Judicial Magistrate or the competent court will be withdrawn. (See section 138 for details)

2.                If the GST payer files an application for compounding of the offense and it is permitted by the Commissioner and the compounding amount is paid by him within the time specified in the order, but the personal complaint is still lodged in the first class judicial magistrate or competent court If not done, then no further action will be taken for prosecution in respect of the same offense.

3.                If a private complaint filed with the first class judicial magistrate or competent court is set aside, the case is closed.

4.                If the taxpayer complied with the order of the first class judicial magistrate or competent court, the case is closed.

During the prosecution, what changes in the situation in the case?

During the prosecution, the case passes after the change in status:

Complaint filed: When the details of the prosecution complaint are uploaded by the tax officer.

Closed: When the status of the complaint has been closed by the tax officer.