Calcutta HC says BNS Offences Prevent Quashing FIR for Alleged GST Procedural Breach

Calcutta High Court has held that an FIR alleging offences under both the West Bengal GST Act and the Bharatiya Nyaya Sanhita cannot be treated as entirely vitiated merely because the requirements for prosecution under the GST legislation are disputed. Since the FIR also invoked several BNS offences, the Court declined interim protection. Importantly, it left the appellant free to challenge the invocation of GST provisions without the requisite sanction or compliance with the applicable notification at a subsequent stage.