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2023 (7) TMI 251 - HC - GSTCancellation of GST registration of petitioner - forging of invoice and bill without any transaction of coal - failure on the part of petitioner to produce books of accounts as such a proceeding under section 74(1) of JGST Act 2017 has been started - HELD THAT:- There is no doubt that the GST is complete Code in itself. Section 132 of the JGST Act, 2017 speaks that any person who commits any of the offence prescribed from Sub-section 1(a) to 1(l), shall be liable to be punished - Section 134 of the said Act, 2017 speaks that no court shall take cognizance of any offence punishable under this Act except with the previous sanction of the Commissioner. The dispute in the case in hand of forging of invoice and bill without any transaction of coal and the Court finds that if such a dispute is there, it has been set at rest by reasoned judgment of the Hon'ble Supreme Court in JAYANT AND ORS. VERSUS THE STATE OF MADHYA PRADESH AND ORS. [2020 (12) TMI 1237 - SUPREME COURT] wherein at paragraph 21, directions have been issued by the Hon'ble Supreme Court. In view of the directions issued by the Hon'ble Supreme Court and considering that identical was the situation there, the Court finds that directions under paragraphs 21.4 and 21.5 of the said judgment, are sufficient to dispose of this petition - petition dismissed.
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