Authority

One liner

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.