No quashing under Section 482 CrPC for bogus ITC fraud under Section 132 CGST and related offences
Case-Laws
GST
HC, exercising jurisdiction under Section 482 Cr.P.C., declined to quash the FIR and criminal proceedings arising from alleged wrongful availment and utilisation of ITC through bogus invoices, attracting offences under Section 132 of the CGST Act, Section 11 of the CST Act, and Sections 420, 467, 468 and 471 IPC. The Court noted that investigation is complete, a final report
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