https://www.taxtmi.com/caselaws?id=443007 Criminal proceedings based on a GST-related FIR were held unsustainable where the foundational assessment and demand proceedings had already been quashed and remitted for fresh consideration. The court reasoned that, once the underlying GST action was set aside, the prosecution resting on the same substratum could not independently survive and would amount to abuse of process of law. On that basis, the continuation of the criminal case was quashed along with the prosecution. en-us Thu, 31 Aug 2023 00:00:00 +0530 Sat, 19 Apr 2025 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443007 Criminal proceedings based on a GST-related FIR were held unsustainable where the foundational assessment and demand proceedings had already been quashed and remitted for fresh consideration. The court reasoned that, once the underlying GST action was set aside, the prosecution resting on the same substratum could not independently survive and would amount to abuse of process of law. On that basis, the continuation of the criminal case was quashed along with the prosecution. Case-Laws GST Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443007