https://www.taxtmi.com/caselaws?id=412207 The court dismissed the application seeking to quash criminal proceedings, ruling that the sanction order issued by the Additional Director General was valid as they were authorized to exercise powers of the Commissioner. The court found that there was an assessment indicating fraudulent activities by the applicant related to tax credits. It was held that adjudication and prosecution can occur simultaneously under the GST Act, emphasizing that economic crimes should not be halted solely due to settlement possibilities. en-us Fri, 13 Aug 2021 00:00:00 +0530 Mon, 13 Sep 2021 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412207 The court dismissed the application seeking to quash criminal proceedings, ruling that the sanction order issued by the Additional Director General was valid as they were authorized to exercise powers of the Commissioner. The court found that there was an assessment indicating fraudulent activities by the applicant related to tax credits. It was held that adjudication and prosecution can occur simultaneously under the GST Act, emphasizing that economic crimes should not be halted solely due to settlement possibilities. Case-Laws GST Fri, 13 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412207