https://www.taxtmi.com/caselaws?id=773729 Proceedings under GST enactments remain subject to the Code of Criminal Procedure unless the special law expressly or impliedly excludes it, because the GST framework was not treated as a complete code for search, seizure, arrest, inquiry and trial. Quashing was refused since the complaint disclosed a prima facie case of fake invoices, non-existent suppliers and wrongful input tax credit, and alleged defects in departmental investigation did not by themselves establish prejudice or abuse of process. The Court also upheld warrant-case procedure with pre-charge evidence, as the offence alleged attracted punishment up to five years and therefore fell within the criminal procedure framework for cases instituted otherwise than on a police report. en-us Mon, 23 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773729 Proceedings under GST enactments remain subject to the Code of Criminal Procedure unless the special law expressly or impliedly excludes it, because the GST framework was not treated as a complete code for search, seizure, arrest, inquiry and trial. Quashing was refused since the complaint disclosed a prima facie case of fake invoices, non-existent suppliers and wrongful input tax credit, and alleged defects in departmental investigation did not by themselves establish prejudice or abuse of process. The Court also upheld warrant-case procedure with pre-charge evidence, as the offence alleged attracted punishment up to five years and therefore fell within the criminal procedure framework for cases instituted otherwise than on a police report. Case-Laws GST Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773729