Allahabad High Court
For assessee
Topic
Maintainability of writ petitions and judicial review.
1 ruling found
Allahabad High Court
Where GST demand and penalty proceedings for alleged fake ITC based on MIS Portal and e-way bill analysis were initiated and prosecution regime was available under GST law, parallel prosecution and cognizance under BNS for same facts could not continue, so charge sheet and cognizance order in BNS proceedings were quashed in view of primacy of special statute