GST DAILY – 360 : 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
Tag: IPC
GST Authorities cannot launch prosecution invoking penal provisions under IPC, without invoking the penal provisions of the GST Act
The Hon’ble Madhya Pradesh High Court in the case of Deepak Singhal 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.
Changes to CGST Act among 18 bills lined up for winter session
The government has listed 18 bills to be presented, including the first batch of supplementary grants and demand for excess grants during the upcoming winter session starting December 4. The list also includes the Provisional Collection of Taxes Bill 2023,…
No bar for prosecution under IPC merely because the provision of GST law prescribes punishment
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…
Govt may remove penal offences covered under IPC from GST law
The government is considering to remove the penal offences which are already covered under the Indian Penal Code (IPC) from the GST Act to make it more taxpayer-friendly, an official said. The proposal, part of the exercise to decriminalise GST…