https://www.taxtmi.com/caselaws?id=439978 A special fiscal statute does not, by itself, bar prosecution under the Indian Penal Code where the same facts disclose offences under both enactments, and separate proceedings remain permissible subject to the rule against double punishment. Allegations of fake invoices, wrongful input tax credit, and suspected revenue loss were treated as sufficient to sustain the FIR and criminal case under the IPC and the Jharkhand GST Act, 2017, especially since statutory sanction for institution of proceedings had been obtained. The quashing request was rejected, and the criminal proceeding was allowed to continue. en-us Tue, 04 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439978 A special fiscal statute does not, by itself, bar prosecution under the Indian Penal Code where the same facts disclose offences under both enactments, and separate proceedings remain permissible subject to the rule against double punishment. Allegations of fake invoices, wrongful input tax credit, and suspected revenue loss were treated as sufficient to sustain the FIR and criminal case under the IPC and the Jharkhand GST Act, 2017, especially since statutory sanction for institution of proceedings had been obtained. The quashing request was rejected, and the criminal proceeding was allowed to continue. Case-Laws GST Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439978