Dishonest intention at inception prevents contractual indemnity disputes from being treated solely as civil claims for FIR quashing.

Dishonest intention at inception prevents contractual indemnity disputes from being treated solely as civil claims for FIR quashing.Case-LawsGSTContractual indemnity does not bar criminal prosecution where allegations disclose cognizable offences rathe…

Dishonest intention at inception prevents contractual indemnity disputes from being treated solely as civil claims for FIR quashing.
Case-Laws
GST
Contractual indemnity does not bar criminal prosecution where allegations disclose cognizable offences rather than a mere civil breach. Claims that an agent introduced non-existent suppliers, produced documents to establish their genuineness, and facilitated fabricated GST invoices and supporting records for wrongful input-tax-credit claims may indicate dishonest intent from the inception of the transactions. Such disputed allegations require determination in criminal proceedings and cannot be conclusively resolved through inherent-jurisdiction proceedings to quash an FIR. The criminal proceedings were permitted to continue without any determination on the merits.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =