https://www.taxtmi.com/caselaws?id=761598 Cheating under Section 420 IPC requires the foundational ingredients of Section 415 IPC, including deception and fraudulent or dishonest inducement from the inception. The complaint did not identify any deceived victim or material showing dishonest intention at the time of the alleged transaction, and the allegations instead arose from GST-related investigation and suspected business illegality. For the same reason, cheating by personation under Section 66D of the IT Act was not made out, and the conspiracy allegation under Section 120B IPC also could not survive. In these circumstances, the continuation of criminal proceedings amounted to abuse of process, and the Court held that the FIR and further proceedings were liable to be quashed. en-us Tue, 22 Oct 2024 00:00:00 +0530 Sun, 01 Jun 2025 21:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761598 Cheating under Section 420 IPC requires the foundational ingredients of Section 415 IPC, including deception and fraudulent or dishonest inducement from the inception. The complaint did not identify any deceived victim or material showing dishonest intention at the time of the alleged transaction, and the allegations instead arose from GST-related investigation and suspected business illegality. For the same reason, cheating by personation under Section 66D of the IT Act was not made out, and the conspiracy allegation under Section 120B IPC also could not survive. In these circumstances, the continuation of criminal proceedings amounted to abuse of process, and the Court held that the FIR and further proceedings were liable to be quashed. Case-Laws GST Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761598