GST Act Proceedings Governed by CrPC Unless Excluded: Himachal Pradesh HC Upholds Trial Court’s...

The Himachal Pradesh High Court has upheld a trial court's decision to record pre-charge evidence, ruling that GST Act proceedings are governed by CrPC (Code of Criminal Procedure) unless specifically excluded. This significant decision clarifies the procedural framework for criminal investigations under the GST Act. It implies that standard criminal procedural safeguards, like the recording of pre-charge evidence (evidence taken before formal charges are framed), apply to GST-related offenses unless explicitly overridden by the GST Act itself. This ensures due process and fair investigation for individuals accused of GST crimes.