GST Authorities Cannot Invoke IPC Provisions Without Following GST Act Procedures: Madhya Pradesh High Court

In a crucial ruling, the Madhya Pradesh High Court has clarified that GST authorities cannot invoke provisions of the Indian Penal Code (IPC) without adhering to the procedural safeguards prescribed in the GST Act, 2017. The court highlighted that bypassing these procedures undermines the legal framework established by the GST Act, which is a specialized

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