The petitioner sought quashing of FIR registered under IPC provisions on the basis of allegations arising from GST investigation, contending that GST Act is a complete code and prosecution must be under Section 132 with prior sanction.
The Court held that when alleged offences are squarely covered under the GST Act, prosecution under IPC without invoking GST penal provisions and without sanction under Section 132(6) is impermissible. The FIR and consequential proceedings were quashed.