judicial pronouncements relating to the issue involved. The
provisions of CGST Act, 2017 qua arrest and prosecution are para materia
with provisions of Finance Act ... view that they are equally applicable to the
provisions of the CGST Act as well. Section 132 of the Act as extracted
earlier, imposes
Central Goods and Services Tax Act, 2017 (for short ' CGST Act ')
and the invocation of the penal provisions under Section ... Act, the
State Goods and Services Tax Act, the Integrated Goods and
Services Tax Act or the Union Territory Goods and Services
Tax Act
that the offence under Section 132 of CGST
Act, 2017 is bailable; and that without previous sanction by the Commissioner for
filing charge sheet ... offences under
Section 132 (1) (a) , (b) and (c) of the CGST Act, 2017 provides for a maximum
punishment for 5 years and is triable
Central Goods and Services Tax Act, 2017 (for short ' CGST Act ')
and the invocation of the penal provisions under Section ... Act, the
State Goods and Services Tax Act, the Integrated Goods and
Services Tax Act or the Union Territory Goods and Services
Tax Act
Central Goods and Services Tax Act, 2017 (for short ' CGST Act ')
and the invocation of the penal provisions under Section ... Act, the
State Goods and Services Tax Act, the Integrated Goods and
Services Tax Act or the Union Territory Goods and Services
Tax Act
Central Goods and Services Tax Act, 2017 (for short ' CGST Act ')
and the invocation of the penal provisions under Section ... Act, the
State Goods and Services Tax Act, the Integrated Goods and
Services Tax Act or the Union Territory Goods and Services
Tax Act
Central Goods and Services Tax Act, 2017 (for short ' CGST Act ')
and the invocation of the penal provisions under Section ... Act, the
State Goods and Services Tax Act, the Integrated Goods and
Services Tax Act or the Union Territory Goods and Services
Tax Act
Central Goods and Services Tax Act, 2017 (for short ' CGST Act ')
and the invocation of the penal provisions under Section ... Act, the
State Goods and Services Tax Act, the Integrated Goods and
Services Tax Act or the Union Territory Goods and Services
Tax Act
Central Goods and Services Tax Act, 2017 (for short ' CGST Act ')
and the invocation of the penal provisions under Section ... Act, the
State Goods and Services Tax Act, the Integrated Goods and
Services Tax Act or the Union Territory Goods and Services
Tax Act
Central Goods and Services Tax Act, 2017 (for short ' CGST Act ')
and the invocation of the penal provisions under Section ... Act, the
State Goods and Services Tax Act, the Integrated Goods and
Services Tax Act or the Union Territory Goods and Services
Tax Act
