GST Complaint Against Director Without Arraigning Company as Accused Is Not Maintainable and Quashed
GST Complaint Against Director Without Arraigning Company as Accused Is Not Maintainable and Quashed Issue Whether a criminal prosecution for GST offences can proceed against a Director alone under Section 137 of the CGST/HGST Act without impleading/arraigning the company itself as an accused. Facts The Directorate General of GST Intelligence (DGGI) filed a complaint before… Read More »