https://www.taxtmi.com/caselaws?id=405525 Prior sanction under Section 132(6) of the CGST Act is required before prosecution and cognizance, not before registration of an FIR or continuation of investigation. On a petition under Section 482 CrPC seeking quashing of an FIR for CGST Act and Penal Code offences, the HC noted that investigation was still pending and no final report under Section 173 CrPC had been filed. It declined to examine the truth of the allegations at that stage, found the FIR disclosed prima facie offences, and held that absence of prior sanction did not justify quashing. The petition was therefore dismissed. en-us Fri, 12 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405525 Prior sanction under Section 132(6) of the CGST Act is required before prosecution and cognizance, not before registration of an FIR or continuation of investigation. On a petition under Section 482 CrPC seeking quashing of an FIR for CGST Act and Penal Code offences, the HC noted that investigation was still pending and no final report under Section 173 CrPC had been filed. It declined to examine the truth of the allegations at that stage, found the FIR disclosed prima facie offences, and held that absence of prior sanction did not justify quashing. The petition was therefore dismissed. Case-Laws GST Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405525