‘Abuse of Process of Law Cannot be Permitted’: MP HC Bars GST Authorities invoking IPC Provisions without applying GST Penal Provisions

The Madhya Pradesh High Court ruled that GST authorities cannot invoke the provisions of the Indian Penal Code (IPC) without first applying the specific penal provisions outlined in the GST law. The court emphasized that allowing GST authorities to bypass these provisions would lead to an abuse of the legal process. This ruling serves as a crucial precedent, protecting taxpayers from overreach by authorities and reinforcing the importance of adhering to the GST Act's guidelines. The judgment underscores the need for lawful and proportionate responses in tax enforcement.