CBIC issues guidelines for launching prosecution under CGST Act, 2017
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- By Chetan Kulasri
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- Last Updated on 3 September, 2022
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Instruction No. 04/2022-23 dated September 1st, 2022
The Central Board of Indirect Taxes and Customs (CBIC) has issued detailed guidelines for launching prosecution under CGST Act, 2017. These guidelines cover procedure for prosecution, authority to sanction prosecution, monitoring of prosecution, monetary limits, procedure for withdrawal etc.
It is also provided that prosecution should not be filed merely because a demand has been confirmed in the adjudication proceedings. Also, prosecution should not be launched in cases of technical nature, or where additional claim of tax is based on a difference of opinion regarding interpretation of law.
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