https://www.taxtmi.com/caselaws?id=463572 Where investigation disclosed forged or manipulated transport documents, fictitious entities and cognizable penal offences, criminal investigation and seizure were not barred merely because the transaction also involved GST compliance documents. The special statute argument under the CGST Act failed on those facts, and police authority to proceed under the criminal law was upheld. The claim for interim return of seized betel nuts/areca nuts also failed because the petitioners could not establish ownership or entitlement to possession, and the genuineness of the invoice, e-way bill and related documents was in serious doubt. The challenge to the seizure and connected criminal proceedings was therefore rejected. en-us Mon, 28 Apr 2025 00:00:00 +0530 Sat, 06 Sep 2025 16:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463572 Where investigation disclosed forged or manipulated transport documents, fictitious entities and cognizable penal offences, criminal investigation and seizure were not barred merely because the transaction also involved GST compliance documents. The special statute argument under the CGST Act failed on those facts, and police authority to proceed under the criminal law was upheld. The claim for interim return of seized betel nuts/areca nuts also failed because the petitioners could not establish ownership or entitlement to possession, and the genuineness of the invoice, e-way bill and related documents was in serious doubt. The challenge to the seizure and connected criminal proceedings was therefore rejected. Case-Laws GST Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463572