GST Authorities cannot launch prosecution invoking penal provisions under IPC, without invoking the penal provisions of the GST Act
Last updated: 27 September 2024
Court :
Madhya Pradesh High Court
Brief :
The Hon'ble Madhya Pradesh High Court in the case of Deepak Singhal v. Union of India and Others [Writ Petition No. 21641 of 2024 dated September 11, 2024] held that the GST Authorities are not permitted to bypass the procedure for launching prosecution under the GST Act, 2017 and invoke provisions of Indian Penal Code without pressing into service penal provisions from GST Act, 2017 and that too without obtaining sanction from commissioner under Section 132(6) of the Central Goods and Services Tax Act, 2017.
Citation :
Writ Petition No. 21641 of 2024 dated September 11, 2024
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Bimal Jain
Published in GST
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