Provision under IPC not Invokable Directly Without Applying Penal Provisions of GST Act: Madhya Pradesh HC

The Madhya Pradesh High Court ruled that provisions under the Indian Penal Code (IPC) cannot be invoked directly without applying the penal provisions of the GST Act. The case involved a taxpayer accused of GST evasion, where the authorities sought to apply IPC provisions. The court held that the GST Act contains specific penal provisions for dealing with such offenses, and these must be applied before resorting to the IPC. The decision emphasizes the need to follow the statutory framework of the GST Act in penal matters.