GST FIR Challenge

In a significant intersection of GST enforcement and criminal law, the Allahabad High Court entertained a writ petition challenging an FIR registered for alleged tax evasion and forgery. 

The petitioner argued that prosecution under GST must follow statutory safeguards, including prior sanction and initiation through complaint rather than FIR.

While the Court did not quash the FIR at the interim stage, it found the matter worthy of deeper examination. 

It granted protection against arrest and restrained filing of charge sheet, thereby balancing investigative prerogatives with taxpayer safeguards.

The order underscores growing judicial scrutiny over criminalization of GST disputes, particularly where statutory procedures may not have been strictly followed.