Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
The HC dismissed a petition seeking quashment of an FIR filed under Sections 420, 467, 468, 471 & 120-B IPC related to tax fraud. While the petitioner argued protection under Section 132(6) of CGST Act, the court distinguished that the prosecution was for IPC offenses, not CGST violations. The petitioner allegedly fabricated tax invoices through "Dabang Duniya" publication, falsely claiming sales of 100,000 copies daily (versus actual 5,000-8,000) to facilitate GST evasion of approximately 500 crore. The court rejected both the quashment request and the constitutional challenge to Section 132(6), finding no grounds to interfere with the ongoing investigation.
The HC dismissed a petition seeking quashment of an FIR filed under Sections 420, 467, 468, 471 & 120-B IPC related to tax fraud. While the petitioner argued protection under Section 132(6) of CGST Act, the court distinguished that the prosecution was for IPC offenses, not CGST violations. The petitioner allegedly fabricated tax invoices through "Dabang Duniya" publication, falsely claiming sales of 100,000 copies daily (versus actual 5,000-8,000) to facilitate GST evasion of approximately 500 crore. The court rejected both the quashment request and the constitutional challenge to Section 132(6), finding no grounds to interfere with the ongoing investigation.
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