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GST - Highlights / Catch Notes

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Validity of criminal proceedings initiated - Non-payment of GST ...


High Court quashes criminal proceedings for GST non-payment; finds accused complied with summonses and granted extra time.

October 11, 2023

Case Laws     GST     HC

Validity of criminal proceedings initiated - Non-payment of GST - non-appearance at any date against four summons issued to the accused - The documents on record clearly suggest that summons have been replied, which was also entertained by the authority by way of granting time. Thus, it cannot be said that this is a case of non-compliance of summon issued by the authority concerned. - Criminal proceedings quashed - HC

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