https://www.taxtmi.com/caselaws?id=380978 U.P. Goods and Services Tax Act provisions on arrest, punishment, cognizance and culpable mental state do not exclude criminal procedure or Indian Penal Code prosecution where the same transaction discloses distinct cognizable offences. Liability under other laws remains preserved, while the protection against double punishment applies only where the same offence is punished twice. Allegations of cheating and related economic fraud may therefore support investigation under the Penal Code alongside GST-law consequences. On the stated facts, the FIR was maintainable, was not liable to quashing, and no protection from arrest was granted. 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 U.P. Goods and Services Tax Act provisions on arrest, punishment, cognizance and culpable mental state do not exclude criminal procedure or Indian Penal Code prosecution where the same transaction discloses distinct cognizable offences. Liability under other laws remains preserved, while the protection against double punishment applies only where the same offence is punished twice. Allegations of cheating and related economic fraud may therefore support investigation under the Penal Code alongside GST-law consequences. On the stated facts, the FIR was maintainable, was not liable to quashing, and no protection from arrest was granted. Case-Laws GST Thu, 30 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380978