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2023 (7) TMI 655 - JHARKHAND HIGH COURTValidity of Criminal proceedings whereas the complain case has already been quashed - Allegation of irregular input tax credit (ITC) availed - revisional authority without passing the order under section 108 of the JGST Act, 2017 had just returned the revision applications filed by the respective petitioners - HELD THAT:- The Court finds that the basis of filing of the complaint case has already been quashed by the Division Bench of this Court and the matter has been remitted back to the concerned authority to pass afresh order. As the basis of filing the complaint case has already quashed, to allow the criminal proceeding to continue will amount the abuse of process of law. Petition allowed.
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