Cr.P.C. applies to proceedings conducted under GST Act to the extent there is no contrary provision

Gagandeep Singh And Another Vs State of H.P. And Another (Himachal Pradesh High Court)

Held that the provisions of Code of Criminal Procedure [Cr.P.C.] apply to the proceedings conducted under GST Act if there is no provision to the contrary. Accordingly, the present petition is dismissed.

Facts- A complaint against the petitioners/accused for the commission of offences punishable u/s. 69 r.w.s. 132 of HPGST/CGST Act, 2017, r.w.s. 20 of the IGST Act, 2017. It was asserted that M/s G.M. PowerTech is a registered taxable person consisting of a partnership firm

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