https://www.taxtmi.com/caselaws?id=797618 Delayed or non-deposit of GST/TDS deducted for Gram Sabha works falls within the comprehensive mechanism of the Uttar Pradesh GST Act, including interest, penalties, prosecution and compounding. General penal prosecution is available only where allegations independently establish a distinct criminal offence, such as dishonest misappropriation, forgery, cheating, siphoning of funds or wrongful gain. Further, substantive offences under the Bharatiya Nyaya Sanhita, 2023 cannot apply retrospectively to conduct occurring before its commencement; later procedural law may govern investigation, but not criminal liability. Criminal proceedings based solely on a tax default and a subsequently enacted substantive penal provision are legally unsustainable. en-us Mon, 10 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797618 Delayed or non-deposit of GST/TDS deducted for Gram Sabha works falls within the comprehensive mechanism of the Uttar Pradesh GST Act, including interest, penalties, prosecution and compounding. General penal prosecution is available only where allegations independently establish a distinct criminal offence, such as dishonest misappropriation, forgery, cheating, siphoning of funds or wrongful gain. Further, substantive offences under the Bharatiya Nyaya Sanhita, 2023 cannot apply retrospectively to conduct occurring before its commencement; later procedural law may govern investigation, but not criminal liability. Criminal proceedings based solely on a tax default and a subsequently enacted substantive penal provision are legally unsustainable. Case-Laws GST Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797618