https://www.taxtmi.com/caselaws?id=414941 The court dismissed the petition challenging a show cause notice under Section 74 of the Central Goods and Services Tax Act, 2017, allowing parallel civil and criminal proceedings against the petitioner for alleged IGST credit misuse. Emphasizing the independence of the proceedings and distinct legal standards, the court permitted the petitioner to participate in both processes without interference, clarifying that the dismissal did not prejudice the petitioner's rights in either forum. en-us Wed, 17 Nov 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414941 The court dismissed the petition challenging a show cause notice under Section 74 of the Central Goods and Services Tax Act, 2017, allowing parallel civil and criminal proceedings against the petitioner for alleged IGST credit misuse. Emphasizing the independence of the proceedings and distinct legal standards, the court permitted the petitioner to participate in both processes without interference, clarifying that the dismissal did not prejudice the petitioner's rights in either forum. Case-Laws GST Wed, 17 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414941