Concurrent Legal Proceedings Allowed Under Penal Code, CGST, and UPGST Acts; FIR Filing Not Restricted by UPGST.

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....Offences punishable under two or more enactments - Penal Code/CGST Act/ UPGST Act(UP Act) - there is no provision in the U.P. Act which may suggest that the provisions of the U.P. Act overrides or expressly or impliedly repeals the provisions of the Penal Code or bar in the U.P. Act on lodging an FIR under the Code - contention that proceeding could only be drawn against him under the UP GST Act, is liable to be rejected....