https://www.taxtmi.com/caselaws?id=793614 Where alleged default is limited to delayed or non-deposit of GST/TDS, the GST enactment operates as a complete code for default, penalty, prosecution and compounding, and recourse to the general penal law is not permissible absent distinct ingredients of embezzlement, misappropriation, cheating or wrongful gain. The prosecution was therefore unsustainable without proceeding under the GST framework. Proceedings under the Bharatiya Nyaya Sanhita, 2023 were also legally infirm because the alleged conduct related to 2017-18, and substantive penal liability is governed by the law in force on the date of occurrence. The impugned criminal proceedings were quashed. en-us Fri, 22 May 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793614 Where alleged default is limited to delayed or non-deposit of GST/TDS, the GST enactment operates as a complete code for default, penalty, prosecution and compounding, and recourse to the general penal law is not permissible absent distinct ingredients of embezzlement, misappropriation, cheating or wrongful gain. The prosecution was therefore unsustainable without proceeding under the GST framework. Proceedings under the Bharatiya Nyaya Sanhita, 2023 were also legally infirm because the alleged conduct related to 2017-18, and substantive penal liability is governed by the law in force on the date of occurrence. The impugned criminal proceedings were quashed. Case-Laws GST Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793614