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GST - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Validity of Criminal proceedings - Allegation of Abetting ...

Case Laws     GST

September 14, 2023

Validity of Criminal proceedings - Allegation of Abetting mis-utilisation of Input Tax Credit for the wrong figures / amount by two of the Dealers - the basis of filing of the FIR has already been quashed by the Division Bench of this court along with the other cases and the matter has been remitted back to the concerned authority to pass a fresh order - Continuing criminal proceedings against the petition will amount to an abuse of the process of law - Prodeedings quashed - HC

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