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[Cites 0, Cited by 0] [Section 138] [Entire Act]

State of Andhra Pradesh - Subsection

Section 138(3) in Andhra Pradesh Goods and Services Tax Act, 2017

(3)On payment of such compounding amount as may be determined by the Chief Commissioner, no further proceedings shall be initiated under this Act against the accused person in respect of the same offence and any criminal proceedings, if already initiated in respect of the said offence, shall stand abated.