GST Prosecution Quashed for Ignoring Special Procedures Under GST Act, Lacking Necessary Sanction.
Case-Laws
GST
GST Authorities invoked penal provisions under Indian Penal Code against the petitioner without invoking penal provisions of GST Act, despite the alleged offences being covered under GST Act. This was done without obtaining sanction u/s 132(6) of GST Act. The court held that GST Act is a special legislation dealing with GST-related procedures, penalties, and offences. Authori
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