Punjab & Haryana HC on GST Fraud: IPC & CGST Act Prosecution

Jatinder Menro Vs State of Punjab (Punjab and Haryana High Court) In Jatinder Menro Vs State of Punjab, the Punjab and Haryana High Court addressed a case involving anticipatory bail petitions filed by the accused in a GST fraud investigation. The accused were implicated in creating fictitious firms and documents to fraudulently claim input tax credit (ITC) of ₹25 crore. They argued that their prosecution under the Indian Penal Code (IPC) should be barred, as they were already prosecuted under the Central Goods and Services Tax (CGST) Act for the same offenses. The court rejected this argume...