Procedure for compounding of offences.

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..... e Commissioner for compounding of an offence. (2) On receipt of the application, the Commissioner shall call for a report from the concerned officer with reference to the particulars furnished in the application, or any other information, which may be considered relevant for the examination of such application. (3) The Commissioner, after taking into account the contents of the said applicat .....

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..... (3) (4) 1 Offence specified in clause (a) of sub-section (1) of section 132 of the Act Up to seventy-five per cent of the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken, subject to minimum of fifty per cent of such amount of tax evaded or the amount of .....

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..... Offence specified in clause (f) of sub-section (1) of section 132 of the Act Amount equivalent to twenty-five per cent of tax evaded. . Amount equivalent to twenty-five per cent of tax evaded. 6 Offence specified in clause (h) of sub-section (1) of section 132 of the Act 7 .....

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..... le above, the compounding amount, in such case, shall be the amount determined for the offence for which higher compounding amount has been prescribed. ] (4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection. (5) The application shall not be allowed unless the tax, interest and .....

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..... offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted. ; **************** NOTES:- 1. Omitted vide NOTIFICATION NO. 38/2023- Central Tax dated 04-08-2023 before it was read as, has co- .....

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