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

The Court held that the GST Act, 2017 is a special legislation which holistically deals with procedure, penalties and offences.
GST headquaters karnataka
GST headquaters karnataka
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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].

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