https://www.taxtmi.com/caselaws?id=757989 The HC held that GST authorities cannot bypass GST Act procedures by invoking IPC provisions without first utilizing GST Act penal provisions and obtaining mandatory sanction under Section 132(6). The petitioner was summoned under Section 70 of GST Act and gave statement, but no action was taken under GST Act. Instead, authorities filed FIR under IPC for alleged bogus firm operations discovered during search and seizure. The court ruled that GST Act 2017 is special legislation covering procedures, penalties and offences relating to GST. Allowing authorities to bypass procedural safeguards amounts to abuse of process. The petition was allowed and prosecution quashed. en-us Fri, 30 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 20:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757989 The HC held that GST authorities cannot bypass GST Act procedures by invoking IPC provisions without first utilizing GST Act penal provisions and obtaining mandatory sanction under Section 132(6). The petitioner was summoned under Section 70 of GST Act and gave statement, but no action was taken under GST Act. Instead, authorities filed FIR under IPC for alleged bogus firm operations discovered during search and seizure. The court ruled that GST Act 2017 is special legislation covering procedures, penalties and offences relating to GST. Allowing authorities to bypass procedural safeguards amounts to abuse of process. The petition was allowed and prosecution quashed. Case-Laws GST Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757989