Exposure Of Prosecution Under The Indian Penal Code For Offences Under GST

In the Matter of:  Shri. Sentu Dey Vs. State of Tripura & Ors. [Crl. Petn. No.14/2021] Forum:  High Court of Tripura Order Delivered on:  May 28, 2021 Factual Background:  The petitioner is a sole proprietorship firm. The Superintendent of State Taxes filed a complaint before the Sub-Divisional Magistrate under Section 190 read with Section 200 of the Code of Criminal Proce…