https://www.taxtmi.com/article/detailed?id=11692 The High Court held that where a trader produced and used invoices from a non existent supplier, failed to produce books, had ITC rejected and GST registration cancelled, the Revenue's characterization of the activities as fraudulent justified initiation of prosecutions under IPC offences for conspiracy, criminal breach of trust, cheating and use of forged documents; prosecution under the IPC is not barred simply because the GST statute also prescribes penalties or punishment. en-us Fri, 04 Aug 2023 15:28:12 +0530 Fri, 04 Aug 2023 15:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11692 The High Court held that where a trader produced and used invoices from a non existent supplier, failed to produce books, had ITC rejected and GST registration cancelled, the Revenue's characterization of the activities as fraudulent justified initiation of prosecutions under IPC offences for conspiracy, criminal breach of trust, cheating and use of forged documents; prosecution under the IPC is not barred simply because the GST statute also prescribes penalties or punishment. Articles Goods and Services Tax - GST Fri, 04 Aug 2023 15:28:12 +0530 https://www.taxtmi.com/article/detailed?id=11692