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GST - Highlights / Catch Notes

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Prosecution, u/s 132(1)(c) of the Central Act - parallel ...

GST

November 20, 2021

Prosecution, u/s 132(1)(c) of the Central Act - parallel proceedings u/s 74 - There is no principle in law as may warrant any interference in the present petition to either grant injunction against the pending proceedings under Section 74 of the Central Act or to quash the same, merely because the criminal proceedings is pending against the petitioner arising from the same transaction under Section 132(1)(c) of the Central Act - Both proceedings may continue simultaneously - HC

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