Gagandeep Singh And Another Vs State of H.P. And Another
Date: June 23, 2025
Subject Matter
Existing procedures under the Criminal Procedure Code (Cr.P.C) apply to the GST Act
Summary
The petitioners, Gagan Deep Singh and Jatinder Mohan, filed a petition against a complaint initiated under the Himachal Pradesh Goods and Services Tax (HPGST) and the Central Goods and Services Tax (CGST) Act alleging fraudulent practices. The compla…
FULL TEXT OF THE JUDGMENT/ORDER OF HIMACHAL PRADESH HIGH COURT The petitioner has filed the present petition for quashing of Complaint No. GST/01/2018 filed under Section 69 read with Section 132 of Himachal Pradesh Goods and Services Tax (HPGST)/Central Goods and Services Tax (CGST) Act read with Section 20 of Integrated Goods and Services Tax Act (IGST) pending before learned A…