GST authorities can't invoke IPC when offences are covered under GST Act: Madhya Pradesh High Court

The Madhya Pradesh High Court recently held that Goods and Services Tax (GST) authorities cannot invoke penal provisions of the Indian Penal Code (IPC) when the alleged offence falls within the purview of the GST Act [Deepak Singhal v. Union of India and Others].  A Bench of Justices SA Dharmadhikari and DV Ramana quashed criminal proceedings initiated against a businessman under va…