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Cr.P.C. applies to proceedings conducted under GST Act to the extent there is no contrary provision
Case Law Details
- Case Name
- Gagandeep Singh And Another Vs State of H.P. And Another (Himachal Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Himachal Pradesh HC
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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 of Gagan Deep Singh and Jatinder Mo...
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