https://www.taxtmi.com/caselaws?id=380978 The article explains that offences under the U.P. Goods and Services Tax Act, 2017 do not automatically exclude prosecution under the Indian Penal Code where the same transaction also discloses distinct cognizable offences. Sections 69, 132, 134 and 135 govern arrest, punishment, cognizance and the presumption of culpable mental state for GST offences, while Section 131 and Section 26 of the General Clauses Act, 1897 preserve liability under other laws subject to the bar on double punishment for the same offence. On that basis, allegations of cheating and allied economic fraud could justify investigation under the Penal Code, and the FIR was not treated as liable to quashment. en-us Thu, 30 May 2019 00:00:00 +0530 Tue, 12 May 2026 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380978 The article explains that offences under the U.P. Goods and Services Tax Act, 2017 do not automatically exclude prosecution under the Indian Penal Code where the same transaction also discloses distinct cognizable offences. Sections 69, 132, 134 and 135 govern arrest, punishment, cognizance and the presumption of culpable mental state for GST offences, while Section 131 and Section 26 of the General Clauses Act, 1897 preserve liability under other laws subject to the bar on double punishment for the same offence. On that basis, allegations of cheating and allied economic fraud could justify investigation under the Penal Code, and the FIR was not treated as liable to quashment. Case-Laws GST Thu, 30 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380978