https://www.taxtmi.com/caselaws?id=419938 Allegations arising from interception of goods and non-production of transportation documents did not disclose prima facie offences under cheating, disobedience of a promulgated order, or copyright infringement. The court noted that cheating requires deception, dishonest inducement, and delivery of property, none of which was alleged; Section 188 IPC was not attracted because no duly promulgated order and disobedience were shown; and non-production of invoices did not, on the face of the record, establish Section 63 of the Copyright Act. The dispute was treated as one of GST compliance, to be examined by the tax authorities, and interim protection from arrest was granted pending further proceedings. en-us Fri, 13 Aug 2021 00:00:00 +0530 Wed, 02 Apr 2025 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419938 Allegations arising from interception of goods and non-production of transportation documents did not disclose prima facie offences under cheating, disobedience of a promulgated order, or copyright infringement. The court noted that cheating requires deception, dishonest inducement, and delivery of property, none of which was alleged; Section 188 IPC was not attracted because no duly promulgated order and disobedience were shown; and non-production of invoices did not, on the face of the record, establish Section 63 of the Copyright Act. The dispute was treated as one of GST compliance, to be examined by the tax authorities, and interim protection from arrest was granted pending further proceedings. Case-Laws GST Fri, 13 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419938