Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Delayed non-deposit of deducted GST/TDS was held to fall within the U.P. GST Act, 2017, which operates as a complete code for assessment, penalty, prosecution and compounding. In the absence of independent allegations of dishonest misappropriation, forgery, cheating, siphoning or wrongful gain, recourse to general penal provisions was impermissible, and prosecution solely under B.N.S. was unsustainable. The Court also held that substantive penal law applies as on the date of occurrence, so B.N.S. 2023 could not govern an alleged 2017-18 default. The charge-sheet, cognizance order and consequential proceedings were quashed.
Delayed non-deposit of deducted GST/TDS was held to fall within the U.P. GST Act, 2017, which operates as a complete code for assessment, penalty, prosecution and compounding. In the absence of independent allegations of dishonest misappropriation, forgery, cheating, siphoning or wrongful gain, recourse to general penal provisions was impermissible, and prosecution solely under B.N.S. was unsustainable. The Court also held that substantive penal law applies as on the date of occurrence, so B.N.S. 2023 could not govern an alleged 2017-18 default. The charge-sheet, cognizance order and consequential proceedings were quashed.
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