https://www.taxtmi.com/caselaws?id=444191 GST summons under Section 70 were replied to, time was sought and granted, and the tax dues had already been paid in instalments. On those facts, the High Court found no material for deliberate non-compliance and held that criminal prosecution under Section 174 IPC was unwarranted. It noted that the CGST Act provides its own framework for summons, penalty, and tax determination, including Sections 125, 132, and 73, and that no separate tax-determination or recovery proceeding was shown to be pending. The criminal proceedings, including the cognizance order, were therefore quashed as an abuse of process. en-us Thu, 05 Oct 2023 00:00:00 +0530 Fri, 28 Nov 2025 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444191 GST summons under Section 70 were replied to, time was sought and granted, and the tax dues had already been paid in instalments. On those facts, the High Court found no material for deliberate non-compliance and held that criminal prosecution under Section 174 IPC was unwarranted. It noted that the CGST Act provides its own framework for summons, penalty, and tax determination, including Sections 125, 132, and 73, and that no separate tax-determination or recovery proceeding was shown to be pending. The criminal proceedings, including the cognizance order, were therefore quashed as an abuse of process. Case-Laws GST Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444191