https://www.taxtmi.com/caselaws?id=403204 GST's special scheme for inspection, search, seizure, arrest, prosecution, cognizance and compounding prevails over the general criminal procedure to the extent of inconsistency, so the petitioners could not insist on full application of the Code of Criminal Procedure. The adjudicatory and penal tracks under GST were treated as distinct and capable of running simultaneously; on the recorded material alleging fake invoices, wrongful input tax credit, summons statements and voluntary reversal, a prima facie offence was found and no writ interference was warranted. The challenge therefore failed and the departmental action was allowed to continue. en-us Fri, 15 Jan 2021 00:00:00 +0530 Fri, 21 Mar 2025 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403204 GST's special scheme for inspection, search, seizure, arrest, prosecution, cognizance and compounding prevails over the general criminal procedure to the extent of inconsistency, so the petitioners could not insist on full application of the Code of Criminal Procedure. The adjudicatory and penal tracks under GST were treated as distinct and capable of running simultaneously; on the recorded material alleging fake invoices, wrongful input tax credit, summons statements and voluntary reversal, a prima facie offence was found and no writ interference was warranted. The challenge therefore failed and the departmental action was allowed to continue. Case-Laws GST Fri, 15 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403204