In a significant legal development, the Honourable High Court of Jharkhand at Ranchi has quashed the criminal proceedings initiated under Section 174 of the Indian Penal Code against the petitioners, including Satyendra Singh Kushwaha and another. The petitioner had sought the quashing of these proceedings, which were initiated due to alleged violations of Summon concerning Section 70 of the CGST Act.

The ruling was based on several key factors:

1. The petitioner had promptly replied to the Summons issued by the authorities and had already deposited the GST amount in dispute.

2. The penalty under Section 125 of the GST Act, which is limited to an amount of Rs. 50,000, did not apply to the case.

3. None of the serious failures prescribed in Section 132 of the CGST Act were relevant to the petitioner's situation.

In addition, the Department duly acknowledged and entertained the petitioner's responses to the Summons by granting additional time, demonstrating no non-compliance.

The Court ruled that continuing the proceedings under Section 174 of the Indian Penal Code would have amounted to abusing the legal process.

This legal victory marks the conclusion of a challenging ordeal for the petitioner, who expressed gratitude for the support received during the legal battle. The decision brings closure to this chapter and allows the individual to move forward with renewed optimism.

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