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GST - Highlights / Catch Notes

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Validity of Criminal proceedings whereas the complain case has ...


High Court Quashes Criminal Proceedings Over Irregular ITC Allegations, Citing Abuse of Legal Process.

July 17, 2023

Case Laws     GST     HC

Validity of Criminal proceedings whereas the complain case has already been quashed - Allegation of irregular input tax credit (ITC) availed - 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. - Proceedings quashed - HC

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