Section 132(6) of CGST Act required only after conclusion of investigation under Criminal Law

Rakesh Garg Vs State of Haryana (Punjab and Haryana High Court) Conclusion:  In present facts of the case, it was observed by Hon’ble High Court that Section 132(6) of CGST Act, would be required only after the conclusion of the investigation and at the stage of presentation of charge-sheet/final report under Section 173 Cr.P.C. Held: In present facts of the case, FIR was lodged under Section 132 of the Central Goods and Services Act, 2017 and Sections 420, 467, 468 & 471 of IPC against the Petitioner, and he have moved petition u/s 482 of Crpc for quashing the FIR. FIR was lodged becau...