ProvisionĀ under IPC not Invokable Directly Without Applying Penal Provisions of GST Act: Madhya Pradesh HC [Read Order]
The bench observed that no justification exists on part GST authorities to invoke penal provisions of IPC without invoking penal provisions under GST bypassing the procedure as prescribed under GST Act and such justification is mandatory especially when uncontroverted allegations in the inspection report and FIR, constituted offence squarely covered under the provisions of GST Act, 2017, specifically Section 132 of GST Act.
The Madhya Pradesh High Court stated that GST authorities cannot bypass the procedural safeguards under the GST Act by directly invoking IPC provisions without first applying the penal provisions of the GST Act. The assessee/petitioner, Deepak Singhal was summoned by the department/respondent No. 5 under Section 70 of the GST Act, 2017. A search and…
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