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 Please become a Premium member. If you are already a Premium member, login here to access the full content.