{"id":71713,"date":"2025-06-02T16:29:36","date_gmt":"2025-06-02T10:59:36","guid":{"rendered":""},"modified":"2025-06-02T16:29:36","modified_gmt":"2025-06-02T10:59:36","slug":"tax-evasion-case-section-122-proceedings-can-continue-independently-after-section-74-concludes-protecting-public-revenue-interests","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71713","title":{"rendered":"Tax Evasion Case: Section 122 Proceedings Can Continue Independently After Section 74 Concludes, Protecting Public Revenue Interests"},"content":{"rendered":"<p>Tax Evasion Case: Section 122 Proceedings Can Continue Independently After Section 74 Concludes, Protecting Public Revenue Interests<br \/>Case-Laws<br \/>GST<br \/>HC held that proceedings under Section 122 of CGST Act do not automatically abate upon conclusion of Section 74 proceedings. The court interpreted &#39;offence&#39; and &#39;penalty&#39; broadly, recognizing that penalty provisions serve to protect public revenue and deter tax evasion. The statute allows independent penalty proceedings even after main tax pr<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89011\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Evasion Case: Section 122 Proceedings Can Continue Independently After Section 74 Concludes, Protecting Public Revenue InterestsCase-LawsGSTHC held that proceedings under Section 122 of CGST Act do not automatically abate upon conclusion of Section 74<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71713","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71713","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71713"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71713\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}