https://www.taxtmi.com/caselaws?id=767436 MP HC dismissed petition seeking quashment of FIR under IPC Sections 420, 467, 468, 471, 120-B involving fabricated tax invoices and GST evasion of Rs.500 crore. Petitioner allegedly created artificial sales records through publication company to convert black money to white. Court held FIR was properly registered under IPC provisions, not CGST Act, as it involved separate criminal conduct. Constitutional challenge to Section 132(6) of CGST Act rejected. Investigation permitted to continue. en-us Thu, 13 Mar 2025 00:00:00 +0530 Tue, 18 Mar 2025 08:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767436 MP HC dismissed petition seeking quashment of FIR under IPC Sections 420, 467, 468, 471, 120-B involving fabricated tax invoices and GST evasion of Rs.500 crore. Petitioner allegedly created artificial sales records through publication company to convert black money to white. Court held FIR was properly registered under IPC provisions, not CGST Act, as it involved separate criminal conduct. Constitutional challenge to Section 132(6) of CGST Act rejected. Investigation permitted to continue. Case-Laws GST Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767436