GST DAILY – 360 : GST authorities cannot by passed safeguards of GST Act by invoking only IPC provisions: HC

byCA Pradeep Modi
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GST authorities cannot by passed safeguards of GST Act by invoking only IPC provisions: HC

THE HON’BLE MADHYA PRADESH HIGH COURT IN THE CASE OF Deepak Singhal V/s Union of India, decided on 11-9-2024

👉 Issue:-

✔️ Can GST law prevails over IPC for covered offences?

👉 The Hon’ble High Court Judgement:-

✔️ GST Act as special law prevails over IPC for covered offences; authorities cannot bypass GST Act procedures by prosecuting solely under IPC without invoking GST provisions or obtaining Section 132(6) sanction.

Sections 67(2) read with Section 132 of Central Goods and Services Tax Act, 2017

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