https://www.taxtmi.com/caselaws?id=758584 The MP HC quashed a criminal prosecution launched by GST authorities under IPC provisions without invoking GST Act penal provisions or obtaining mandatory sanction under Section 132(6) of GST Act. The petitioner was summoned under Section 70 of GST Act and gave statement to authorities, but no action was taken under GST Act. Following search and seizure operations, authorities filed FIR under IPC alleging fraudulent registration and bogus invoicing. The court held that GST Act being special legislation with comprehensive penal provisions, authorities cannot bypass prescribed procedures by directly invoking IPC without first utilizing GST Act provisions and obtaining commissioner's sanction. Such bypass amounts to abuse of process and prejudices the accused by circumventing procedural safeguards. en-us Wed, 11 Sep 2024 00:00:00 +0530 Fri, 13 Sep 2024 15:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758584 The MP HC quashed a criminal prosecution launched by GST authorities under IPC provisions without invoking GST Act penal provisions or obtaining mandatory sanction under Section 132(6) of GST Act. The petitioner was summoned under Section 70 of GST Act and gave statement to authorities, but no action was taken under GST Act. Following search and seizure operations, authorities filed FIR under IPC alleging fraudulent registration and bogus invoicing. The court held that GST Act being special legislation with comprehensive penal provisions, authorities cannot bypass prescribed procedures by directly invoking IPC without first utilizing GST Act provisions and obtaining commissioner's sanction. Such bypass amounts to abuse of process and prejudices the accused by circumventing procedural safeguards. Case-Laws GST Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758584