IPC Provisions Can't Be Invoked Directly Without Applying Penal Provisions Of GST Act: Madhya Pradesh High Court

The Madhya Pradesh High Court ruled that provisions of the Indian Penal Code (IPC) cannot be directly applied in tax cases unless the penal provisions of the GST Act are first invoked. This decision clarifies the procedural hierarchy in dealing with tax-related offenses, stating that GST-specific penalties must be addressed before moving to more general criminal charges under the IPC.