https://www.taxtmi.com/caselaws?id=781794 Allegations of wrongful input tax credit and issuance of invoices without actual supply were treated as potentially falling within both GST offences and penal offences such as cheating and forgery. The High Court held that, at the quashing stage, the record did not permit a final finding that the dispute was only a tax irregularity or that statutory GST machinery alone governed the matter. Because the allegations disclosed cognizable offences and the factual distinction required appreciation of evidence, the FIR was not quashed and the accused was left to raise all defences before the trial court. en-us Fri, 31 Oct 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781794 Allegations of wrongful input tax credit and issuance of invoices without actual supply were treated as potentially falling within both GST offences and penal offences such as cheating and forgery. The High Court held that, at the quashing stage, the record did not permit a final finding that the dispute was only a tax irregularity or that statutory GST machinery alone governed the matter. Because the allegations disclosed cognizable offences and the factual distinction required appreciation of evidence, the FIR was not quashed and the accused was left to raise all defences before the trial court. Case-Laws GST Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781794