https://www.taxtmi.com/article/detailed?id=15768 Civil determination of tax, interest, penalty or recovery does not negate separate criminal culpability under Section 132 of the CGST Act for conduct showing mens rea-including fraudulent input tax credit claims, fake invoices, suppression to evade tax, falsified records, obstruction, or deliberate schemes to defraud revenue. Delay, pendency or outcome of adjudication and assertions of revenue neutrality do not alone justify quashing criminal proceedings at the threshold; such matters are for trial, and courts must not convert Section 482 proceedings into surrogate trials by testing the sufficiency of allegations. en-us Tue, 27 Jan 2026 07:40:59 +0530 Tue, 27 Jan 2026 11:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15768 Civil determination of tax, interest, penalty or recovery does not negate separate criminal culpability under Section 132 of the CGST Act for conduct showing mens rea-including fraudulent input tax credit claims, fake invoices, suppression to evade tax, falsified records, obstruction, or deliberate schemes to defraud revenue. Delay, pendency or outcome of adjudication and assertions of revenue neutrality do not alone justify quashing criminal proceedings at the threshold; such matters are for trial, and courts must not convert Section 482 proceedings into surrogate trials by testing the sufficiency of allegations. Articles Goods and Services Tax - GST Tue, 27 Jan 2026 07:40:59 +0530 https://www.taxtmi.com/article/detailed?id=15768