GST Prosecution Quashed for Ignoring Special Procedures Under GST Act, Lacking Necessary Sanction.

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....GST Authorities invoked penal provisions under Indian Penal Code against the petitioner without invoking penal provisions of GST Act, despite the alleged offences being covered under GST Act. This was done without obtaining sanction u/s 132(6) of GST Act. The court held that GST Act is a special legislation dealing with GST-related procedures, penalties, and offences. Authorities cannot bypass the prescribed procedure for launching prosecution under GST Act by simply invoking IPC provisions without invoking GST Act provisions, especially when allegations constitute offences covered under GST Act. Doing so would amount to bypassing procedural safeguards like obtaining commissioner's sanction u/s 132(6), prejudicing the petitioner. Allowing a.........