https://www.taxtmi.com/highlights?id=105901 GST prosecution restrictions do not apply to an entire FIR that also alleges offences under the Bharatiya Nyaya Sanhita. At the preliminary stage, alleged lack of prior sanction or non-compliance with the applicable notification cannot invalidate the whole FIR. Ad interim protection was refused, while objections to the inclusion of GST offences remain open for consideration at trial or another appropriate stage under the Bharatiya Nagarik Suraksha Sanhita. The parties may pursue their substantive contentions before the Writ Court and other appropriate forums. en-us Fri, 06 Nov 2026 11:01:25 +0530 Fri, 06 Nov 2026 11:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105901 GST prosecution restrictions do not apply to an entire FIR that also alleges offences under the Bharatiya Nyaya Sanhita. At the preliminary stage, alleged lack of prior sanction or non-compliance with the applicable notification cannot invalidate the whole FIR. Ad interim protection was refused, while objections to the inclusion of GST offences remain open for consideration at trial or another appropriate stage under the Bharatiya Nagarik Suraksha Sanhita. The parties may pursue their substantive contentions before the Writ Court and other appropriate forums. Highlights GST Fri, 06 Nov 2026 11:01:25 +0530 https://www.taxtmi.com/highlights?id=105901