https://www.taxtmi.com/caselaws?id=772002 Allahabad HC held that dropping proceedings under Section 74 of CGST Act does not automatically abate penalty proceedings under Section 122. The court distinguished between tax recovery provisions (Section 74) and penalty provisions (Section 122), ruling they serve different purposes and can proceed independently. Section 122 specifically addresses penalty imposition by proper officers, while Sections 132-138 deal with criminal prosecution. The court emphasized that penalty provisions protect public revenue and deter tax evasion, requiring strict interpretation of charging sections. The petition challenging this interpretation was dismissed as it would undermine the CGST Act's objectives. en-us Thu, 29 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772002 Allahabad HC held that dropping proceedings under Section 74 of CGST Act does not automatically abate penalty proceedings under Section 122. The court distinguished between tax recovery provisions (Section 74) and penalty provisions (Section 122), ruling they serve different purposes and can proceed independently. Section 122 specifically addresses penalty imposition by proper officers, while Sections 132-138 deal with criminal prosecution. The court emphasized that penalty provisions protect public revenue and deter tax evasion, requiring strict interpretation of charging sections. The petition challenging this interpretation was dismissed as it would undermine the CGST Act's objectives. Case-Laws GST Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772002