https://www.taxtmi.com/caselaws?id=468204 Proceedings alleging GST fraud were held unsustainable where the investigation record did not independently connect the petitioner to the fictitious concern and the only material was a co-accused's statement and digital data. The Court treated the GST enactments as a special code governing assessment, penalty and prosecution, and held that continuation of prosecution under the IPC was inappropriate on these facts. It also noted that the mandatory prior sanction under Section 132(6) of the CGST Act had not been obtained, and that prosecution in these circumstances would not stand. en-us Tue, 24 Sep 2024 00:00:00 +0530 Tue, 21 Apr 2026 22:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468204 Proceedings alleging GST fraud were held unsustainable where the investigation record did not independently connect the petitioner to the fictitious concern and the only material was a co-accused's statement and digital data. The Court treated the GST enactments as a special code governing assessment, penalty and prosecution, and held that continuation of prosecution under the IPC was inappropriate on these facts. It also noted that the mandatory prior sanction under Section 132(6) of the CGST Act had not been obtained, and that prosecution in these circumstances would not stand. Case-Laws GST Tue, 24 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468204