https://www.taxtmi.com/article/detailed?id=11957 Proceedings under the Indian Penal Code provision for inquiry into unattended deaths are an abuse of process when summons issued under the CGST Act have been replied to or otherwise entertained; summons under the CGST Act follow Civil Procedure Code procedure and the CGST statutory scheme prescribes limited administrative penalties and specific penal provisions, so initiating general criminal inquiry in place of statutory remedies is improper. en-us Sat, 14 Oct 2023 19:00:03 +0530 Sat, 14 Oct 2023 19:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11957 Proceedings under the Indian Penal Code provision for inquiry into unattended deaths are an abuse of process when summons issued under the CGST Act have been replied to or otherwise entertained; summons under the CGST Act follow Civil Procedure Code procedure and the CGST statutory scheme prescribes limited administrative penalties and specific penal provisions, so initiating general criminal inquiry in place of statutory remedies is improper. Articles Goods and Services Tax - GST Sat, 14 Oct 2023 19:00:03 +0530 https://www.taxtmi.com/article/detailed?id=11957