HC Grants Interim Protection in GST FIR for Lack of Sanction & Prior Tax Ruling

Rohit Gupta Vs State of U.P. And 2 Others (Allahabad High Court) The Allahabad High Court considered a writ petition challenging an FIR registered under various provisions of the IPC alleging GST evasion. The petitioner argued that the FIR was malicious and an abuse of process, primarily on the ground that no prior sanction, as required under Section 132(6) of the GST Act, had been obtained from the Commissioner before initiating prosecution. It was further contended that the issue of alleged tax evasion had already been settled by a prior judgment of the Court, and therefore, the basis of the...