Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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 4805
Join Channel
TaxTMI 
