‘Abuse of Process of Law Cannot be Permitted’: MP HC Bars GST Authorities invoking IPC Provisions without applying GST Penal Provisions [Read Order]
GST Authorities cannot bypass procedure prescribed under GST Act for launching prosecution by simply invoking penal provisions under IPC without invoking penal provisions under GST Act
By Navasree A.M - On September 20, 2024 11:25 am - 3 mins read
The Madhya Pradesh High Court has ruled that the GST authorities cannot invoke penal provisions under the Indian Penal Code ( IPC ) without applying the corresponding penal provisions under the GST Act, 2017. The court added that such abuse of process of law cannot be permitted. Justice Sushrut Arvind Dharmadhikari and Justice Duppala Venkata…
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