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GST Evasion Prosecution Does Not Depend Upon Completion Of Assessment: Kerala High Court

The Kerala High Court has held that prosecution for offences under Section 132 of the CGST Act does not depend upon the completion of the assessment.The bench of Justice Mohammed Nias C.P. refused to. ....

Mohamed Rafiq , Justice Mohammed Nias , Kerala High Court , Kerala State Goods , Service Act , Pulimoodu Junction , Kochar Road , For Petitioner , For Respondent , Gst Evasion ,