High Court of Allahabad11 August 2026

Kapil Chugh v. State of U.P

For assessee

APPLICATION U/S 528 BNSS NO. 30925 OF 2026

The ruling in brief

Where authorities alleged firm availed and passed on fake ITC through bogus invoices and initiated simultaneous GST demand and BNS prosecution based on same facts, since genesis was GST non-payment and BNSS mandates such offences be investigated under special enactments, prosecution under BNS for same conduct was barred and all parallel criminal proceedings under general law were quashed against applicant

Provisions considered

Section 132, read with sections 73, 74 and 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

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Read the full analysis