https://www.taxtmi.com/caselaws?id=773670 Telangana HC declined to quash criminal proceedings alleging fraudulent generation and passing on of fake input tax credit under the CGST framework, holding that the record disclosed disputed facts, statements implicating the petitioner, and a prima facie triable case requiring trial rather than inherent interference. It further held that a later departmental instruction on summons could not retrospectively invalidate summons issued earlier in the course of investigation. The Court also found that adjudication proceedings, penalty, and pendency of an appeal did not bar the criminal prosecution, since the departmental and criminal proceedings were distinct and the prosecution was supported by investigative material. en-us Wed, 11 Jun 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773670 Telangana HC declined to quash criminal proceedings alleging fraudulent generation and passing on of fake input tax credit under the CGST framework, holding that the record disclosed disputed facts, statements implicating the petitioner, and a prima facie triable case requiring trial rather than inherent interference. It further held that a later departmental instruction on summons could not retrospectively invalidate summons issued earlier in the course of investigation. The Court also found that adjudication proceedings, penalty, and pendency of an appeal did not bar the criminal prosecution, since the departmental and criminal proceedings were distinct and the prosecution was supported by investigative material. Case-Laws GST Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773670