https://www.taxtmi.com/caselaws?id=799328 GST-related tax-default allegations already subject to proceedings under the special GST enactments must be investigated and addressed through the procedure prescribed by those enactments. The Bharatiya Nagarik Suraksha Sanhita requires offences governed by a special law to be dealt with under that law, giving the GST statutory framework priority over general criminal-law recourse. On that basis, Bharatiya Nyaya Sanhita proceedings for the same alleged GST default were impermissible against the applicant, and the charge sheet and cognizance order were set aside to that extent. en-us Tue, 11 Aug 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799328 GST-related tax-default allegations already subject to proceedings under the special GST enactments must be investigated and addressed through the procedure prescribed by those enactments. The Bharatiya Nagarik Suraksha Sanhita requires offences governed by a special law to be dealt with under that law, giving the GST statutory framework priority over general criminal-law recourse. On that basis, Bharatiya Nyaya Sanhita proceedings for the same alleged GST default were impermissible against the applicant, and the charge sheet and cognizance order were set aside to that extent. Case-Laws GST Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799328