No IPC Trial for GST Offences Covered by Special Statute: P&H HC

Sushil Kumar Singla Vs State of UT Chandigarh (Punjab and Haryana High Court) The Punjab and Haryana High Court considered a petition under Section 482 CrPC seeking quashing of an FIR registered in December 2019 under various provisions of the Indian Penal Code, along with the police report, order dated 13.04.2023, and all consequential proceedings, insofar as they related to the petitioner. The FIR arose from allegations that a proprietary concern obtained GST registration through fraudulent means and engaged in transactions involving large taxable supplies without corresponding business acti...