Satyendra Singh Kushwah Vs State of Jharkhand
Date: October 4, 2023
Subject Matter
Criminal proceedings arising from a complaint filed under Section 174 of the IPC quashed as the taxpayer had replied to the summons, providing details of payments made
Summary
The case law involves the Director and the company seeking quashing of criminal proceedings arising from a complaint filed under Section 174 of the Indian Penal Code regarding non-payment of GST despite registration and provision of taxable services.…
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT Both the petitions are identical and both are on the board today and in view of that, both the petitions have been heard together with consent of the parties. 2. Heard Mrs. Shilpi Sandil Gadodia, learned counsel for the petitioners and Mr. P.A.S. Pati, learned counsel for opposite party no.2. Nobody appears on behalf of the State. 3. In…