Offences and Penalties, Prosecution and Compounding
- What are the prescribed offences under MGL?
- What is meant by the term penalty?
- What are the general disciplines to be followed while imposing penalties?
- What is the quantum of penalty provided for in the MGL?
- What will be considered as ‘repeated short payments’ for the purpose of levy of penalty?
- Is any penalty prescribed for any person other than the taxable person?
- What is the penalty provided for any contravention for which no separate penalty has been prescribed under MGL?
- What action can be taken for transportation of goods without valid documents or attempted to be removed without proper record in books?
- What is the penalty prescribed for a person who opts for composition scheme despite being ineligible for the said scheme?
- What is meant by confiscation?
- Under which circumstances can goods be confiscated under MGL?
- What happens to the goods upon confiscation of goods by the proper officer?
- After confiscation, is it required to give option to the person to redeem the goods?
- Can any conveyance carrying goods without cover of prescribed documents be subject to confiscation?
- What is Prosecution?
- Which are the offences which warrant prosecution under the MGL?
- What is the punishment prescribed on conviction of any offence under the MGL?
- What are cognizable and non-cognizable offences under MGL?
- Is prior sanction of competent authority mandatory for initiating prosecution?
- Is ‘mensrea’ or culpable mental state necessary for prosecution under MGL?
- What is a culpable state of mind?
- Can a company be proceeded against or prosecuted for any offence under the MGL?
- What is meant by compounding of offences?
- Can offences under MGL be compounded?
- Are there any monetary limits prescribed for compounding of offence?
- What is the consequence of compounding of an offence under MGL?