No bar for prosecution under IPC merely because the provision of GST law prescribes punishment

Last updated: 01 August 2023

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The Jharkhand High Court has ruled that initiating criminal proceedings under the Indian Penal Code (IPC) is permissible, even if the alleged offence is also covered by the Goods and Services Tax (GST) law. The court clarified that the existence of penalties within the GST framework does not prevent prosecution under IPC sections like cheating or forgery. This decision upholds the state's right to pursue criminal charges under broader laws when applicable.

Court :
Jharkhand High Court

Brief :
The Hon'ble Jharkhand High Court in Anupam Kumar Pathak v. The State of Jharkhand and Ors. [W.P. (Cr.) No. 141 of 2022 dated July 04, 2023] held that the FIR logged and criminal proceeding initiated under Sections 120B/406/ 420/471 of the Indian Penal Code ("IPC") cannot be quashed merely because of the reason that the offence is covered under GST law.

Citation :
W.P. (Cr.) No. 141 of 2022 dated July 04, 2023

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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