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 the petitioner's criminal petition seeking to quash proceedings under Section 132(6) of the CGST Act, 2017 for fraudulent ITC availment. The court found that statements on record revealed the petitioner actively managed GST filings and invoice generation for multiple entities, including bogus invoices without actual goods movement, establishing prima facie involvement in the fraudulent scheme. The challenge to summons validity failed as the cited instruction was issued after the summons in question, precluding retrospective application. The court held that adjudication based solely on investigating officer statements and existing departmental penalty were matters for trial determination. Applying Section 482 Cr.P.C. principles, the HC declined premature interference given incomplete contested facts requiring full examination before the trial court.
The HC dismissed the petitioner's criminal petition seeking to quash proceedings under Section 132(6) of the CGST Act, 2017 for fraudulent ITC availment. The court found that statements on record revealed the petitioner actively managed GST filings and invoice generation for multiple entities, including bogus invoices without actual goods movement, establishing prima facie involvement in the fraudulent scheme. The challenge to summons validity failed as the cited instruction was issued after the summons in question, precluding retrospective application. The court held that adjudication based solely on investigating officer statements and existing departmental penalty were matters for trial determination. Applying Section 482 Cr.P.C. principles, the HC declined premature interference given incomplete contested facts requiring full examination before the trial court.
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