Validity of prosecution proceedings under GST - fake invoices - ...

GST Act Allows Simultaneous Adjudication and Prosecution for Fake Invoice Cases, Overrides Certain Criminal Procedure Code Sections.

January 21, 2021

Case Laws GST HC

Validity of prosecution proceedings under GST - fake invoices - In view of the scheme of the Act, this Court has no hesitation to hold that in the cases of present nature, both adjudication and prosecution can be started simultaneously. Further, the aforesaid special provisions shall prevail over the provisions of the Code of Criminal Procedure and it cannot be said that all the provisions of the Code of Criminal Procedure like Sections 154 and 173 of he Code of Criminal Procedure need to be followed for prosecution under the Act. - HC

View Source

← Previous Next →

Validity of prosecution proceedings under GST - fake invoices - ...

GST Act Allows Simultaneous Adjudication and Prosecution for Fake Invoice Cases, Overrides Certain Criminal Procedure Code Sections.

January 21, 2021

Case Laws GST HC

You may also like:

Offences punishable u/s 276C(1) & 277 - jewellery found during search - adjudication proceedings and criminal prosecution are inter-dependend or not - The High Court...

Adjudication proceedings under the Customs Act and criminal prosecution under the Customs Act are independent, not alternate. They can be launched simultaneously with no...

Clandestine removal - Invoices pink coloured [Duplicate for transporter] are found in factory, hence, it can also be inferred logically that goods were not transported...

Seeking grant of Bail - bogus transactions fake invoices - receipt of purchase invoices in the name of fake firms without physical receipt of goods and issuing sale...

Refund of GST - Export of goods - allegation of use of fake invoices to claim refund - Since the present is a case of an allegation of raising fake invoices and the...

Bail Application of co-accused - fake/inadmissible ITC on the strength of such fake invoices - issuance of goods less invoices - not habitual offenders - the Department...

Clandestine Removal - Fake invoices - the job workers are the manufacturer of the goods cleared on the strength of parallel/fake invoices. In that case if any duty is to...

Grant of bail - passing on fake ITC through paper invoices without actual supply of any goods - It is argued that the applicant/accused had purposely taken Aadhaar...

Appeal dismissed for want of prosecution - the dismissal for want of prosecution simplicitor and without any adjudication on merits, is a course impermissible and...

Before the Allahabad High Court, the issue revolved around the permission for prosecution independent of adjudication proceedings. The court emphasized that...

Clandestine removal - vanaspati - Seeking for keeping in abeyance the further proceeding pending in the court of the learned Addl. Chief Judicial Magistrate (Special...

Seeking Bail - Passing of fake input tax credit - issued fake invoices/bills without receipt of goods - Considering the nature and gravity of the accusation, the nature...

HC declined to intervene in challenge against ITC blocking u/r 86A(1) of Kerala GST Rules and show cause notice u/s 74 of CGST/KSGST Act. Court determined allegations of...

Petitioner availed fake input tax credit through bogus billing, generating fake sale invoices. Provisional attachment of movable properties in addition to immovable...

Seeking grant of Anticipatory Bail - fraud related to GST invoices and getting credits - allegation of cheating the State by claiming input credit through fake invoices...

Quick Updates: