High Court of Allahabad11 August 2026

Kapil Chugh, v. State of U.P

For assessee

APPLICATION U/S 528 BNSS NO. 30974 OF 2026

The ruling in brief

Where GST demand and penalty proceedings for alleged fake ITC based on MIS Portal and e-way bill analysis were initiated and prosecution regime was available under GST law, parallel prosecution and cognizance under BNS for same facts could not continue, so charge sheet and cognizance order in BNS proceedings were quashed in view of primacy of special statute

Provisions considered

Section 132, read with section 134, of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017 - Section 4, read with section 5,of Bharatiya Nagarik Suraksha Sanhita, 2023 - Sections 61(2), 318(4), 336(3), 338, 340(2) and 345(2) of Bharatiya Nyaya Sanhita, 2023

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Provisions considered

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Kapil Chugh, v. State of U.P

The ruling in brief

Provisions considered

Kapil Chugh, v. State of U.P

The ruling in brief

Provisions considered

Read the full analysis

Sanjeet Kumar Pandey @ Sanjeet Pandey v. Union of India

Navinder Singh Sahdev v. Directorate General of Gst Intelligence, Chandigarh

Karan Kochhar v. Inspector (Anti-Evasion) of CGST Commissionerate

Read the full analysis