2026 (4) TMI 1205

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.... Crime No. 418 of 2025, under Sections 318 (4), 340 (2), 338, 336 (3) BNS, Police Station Brahmpuri, District Meerut, during the pendency of the trial before the Court below. The bail application of the applicant before the Court below w2as rejected by the learned Addl. District & Sessions Judge, Court No. 19, Meerut, vide order dated 24.2.2026 and the applicant has been languishing in jail since 22.1.2026. Shri Dileep Kumar, learned Senior Counsel while pressing the bail plea of the applicant vehemently contends that the applicant is entirely innocent and has been falsely implicated in this very case for ulterior motives. The FIR giving rise to the instant case crime number was lodged nominating one Kunal with the allegation that the ac....

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....eing prosecuted under any of the provisions of the GST Act. The GST Act, 2017 is a complete code in itself which provides the procedure to be adopted by GST authorities, penalties in case of breach of provisions of GST Act and punishment for offence committed under the GST Act. He has invited the attention of this Court to the provisions of Section 67, 122, 132 of the GST Act in this regard. It is argued that GST Act being a Special Act, the provisions of IPC or the BNS cannot be invoked without invoking the provisions of the GST Act. It is argued that the applicant is not being prosecuted under the GST Act and as such, the GST Authorities cannot bypass the procedure prescribed under the GST Act for launching prosecution by merely invoking ....