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GST – Validity of invoking of penal provisions of the IPC without invoking the penal provisions under the CGST Act – Respondents-authorities conducted search and seizure operations on the premises of another firm exercising powers under Section 67(2) of CGST Act, 2017 alleging wrongful availment of input tax credit - An FIR was registered against said third party in which the petitioner was implicated - Whether the GST authorities can launch prosecution invoking the penal provisions of the IPC, without invoking the penal provisions of the GST Act and without obtaining prior sanction from the Commissioner as required under Section 132(6) of the CGST Act, 2017 – HELD - there is no allegation against the petitioner of forming the bogus firm and even if the allegations are taken at their face value, the same constitutes offence which are squarely covered by the penal provision of Section 132 of CGST Act, 2017 but no sanction before launching prosecution i.e. registration of FIR, was taken from Commissioner as required under Section 132(6) of Act - the GST Act is a special legislation that comprehensively deals with the procedure, penalties, and offences relating to GST. The GST authorities cannot bypass the procedure prescribed under the GST Act for launching prosecution by simply invoking the penal provisions of the IPC, without invoking the penal provisions under the GST Act as this would amount to defeating the purpose of the special legislation and bypassing the procedural safeguards provided under Section 132(6) of the CGST Act, 2017 which requires the prior sanction of the Commissioner before prosecution. If allowed to do so, this would defeat the very purpose of enacting a special statute such as GST Act as the GST Authorities instead of conducting search and seizure and conducting proceedings as prescribed under GST Act themselves, they would be delegating the same to local police authorities, which cannot be said to be the intent of the legislature - the FIR and the consequential proceedings against the petitioner are quashed and the writ petition is allowed
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