GST Authorities Can’t Bypass GST Act by Invoking IPC for Fake ITC Claims

Deepak Singhal Vs Union of India And Others (Madhya Pradesh High Court)

Conclusion: GST authorities could not invoke penal provisions under the Indian Penal Code ( IPC ) without applying the corresponding penal provisions under the GST Act, 2017 especially when the allegations of issuing fake invoices to avail input tax

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