The ruling in brief
Where petitioner, a private businessman, filed PIL seeking directions for investigation and recovery in alleged tax evasion by specific parties based on supplied documents and previous dismissal for want of locus and same was to be dismissed as petitioner failed to disclose any element of genuine public interest; Security amount deposited by petitioner was to be forfeited
Provisions considered
Section 132 of Central Goods and Services Tax Act, 2017/ Chhattisgarh Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.