https://www.taxtmi.com/caselaws?id=762470 Allegations of fictitious firms, fabricated bills and wrongful Input Tax Credit were treated as capable of attracting offences under both the GST law and the IPC on the same factual matrix. Section 26 of the General Clauses Act was applied to state that, where one act constitutes offences under two enactments, prosecution under either is permissible and the bar operates only against double punishment for the same offence. On the facts, the overlapping complaint and FIR, the petitioners' prior GST proceedings, their substantial custody, and the absence of any material showing absconding justified protection from arrest. Anticipatory bail was granted, subject to joining investigation and compliance with Section 438(2) CrPC conditions. en-us Thu, 14 Nov 2024 00:00:00 +0530 Fri, 27 Jun 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762470 Allegations of fictitious firms, fabricated bills and wrongful Input Tax Credit were treated as capable of attracting offences under both the GST law and the IPC on the same factual matrix. Section 26 of the General Clauses Act was applied to state that, where one act constitutes offences under two enactments, prosecution under either is permissible and the bar operates only against double punishment for the same offence. On the facts, the overlapping complaint and FIR, the petitioners' prior GST proceedings, their substantial custody, and the absence of any material showing absconding justified protection from arrest. Anticipatory bail was granted, subject to joining investigation and compliance with Section 438(2) CrPC conditions. Case-Laws GST Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762470