GST Authorities Must Follow GST Act Procedures Before Prosecution; IPC Use Without Sanction Is Invalid.

Case-Laws – GST – Highlights – The High Court held that GST Authorities cannot launch prosecution invoking penal provisions under the Indian Penal Code without invoking penal provisions of the GST Act, when the alleged offenses are covered under the GST

GST Authorities Must Follow GST Act Procedures Before Prosecution; IPC Use Without Sanction Is Invalid.
Case-Laws
GST
The High Court held that GST Authorities cannot launch prosecution invoking penal provisions under the Indian Penal Code without invoking penal provisions of the GST Act, when the alleged offenses are covered under the GST Act provisions. This is especially true without obtaining sanction u/s 132(6) of the GST Act. The GST Act is a special legislation comprehensively dea

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