GST Authorities Must Follow GST Act Procedures Before Prosecution; IPC Use Without Sanction Is Invalid.

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....The High Court held that GST Authorities cannot launch prosecution invoking penal provisions under the Indian Penal Code without invoking penal provisions of the GST Act, when the alleged offenses are covered under the GST Act provisions. This is especially true without obtaining sanction u/s 132(6) of the GST Act. The GST Act is a special legislation comprehensively dealing with GST-related procedures, penalties, and offenses. Allowing GST Authorities to bypass the prescribed procedure under the GST Act by simply invoking IPC provisions, without invoking GST Act penal provisions, especially when allegations constitute offenses covered under the GST Act, would amount to circumventing procedural safeguards like obtaining the Commissioner's s.........