Authority

One liner

Madhya Pradesh High Court

Kishore Wadhwani

Court dismissed the petition seeking quashment of an FIR related to fraudulent activities including fake invoices and tax evasion and upheld the constitutional validity of Section 132(6) of the CGST Act while directing the investigation to be completed within two months.

Madhya Pradesh High Court

Deepak Singhal

GST authorities cannot bypass the prescribed procedure under the GST Act and invoke IPC provisions without first applying the penal provisions of the GST Act and obtaining sanction from the Commissioner under Section 132(6).

Madhya Pradesh High Court

Deepak Singhal

GST authorities cannot prosecute under IPC without invoking CGST Act's penal provisions when alleged offences are covered under the Act & without obtaining sanction u/s 132(6) of the Act.