Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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 dealing with GST-related procedures, penalties, and offenses. Allowing GST Authorities to bypass the prescribed procedure under the GST Act by simply invoking IPC provisions, without invoking GST Act penal provisions, especially when allegations constitute offenses covered under the GST Act, would amount to circumventing procedural safeguards like obtaining the Commissioner's sanction before initiating prosecution u/s 132(6). Such a course of action would be an abuse of the legal process, which cannot be permitted. Consequently, the prosecution launched without following the due process under the GST Act is hit by the legal bar and warrants quashment.
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 dealing with GST-related procedures, penalties, and offenses. Allowing GST Authorities to bypass the prescribed procedure under the GST Act by simply invoking IPC provisions, without invoking GST Act penal provisions, especially when allegations constitute offenses covered under the GST Act, would amount to circumventing procedural safeguards like obtaining the Commissioner's sanction before initiating prosecution u/s 132(6). Such a course of action would be an abuse of the legal process, which cannot be permitted. Consequently, the prosecution launched without following the due process under the GST Act is hit by the legal bar and warrants quashment.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
