CENTRAL GOODS AND SERVICES TAX ACT, 2017

Section 132

Arrest - Grant of bail - Generation of fake and forged tax invoices without being published large number of advertisements in daily newspapers -

FIR was registered against petitioner on the ground of generation of fake and forged tax invoices without being published large number of advertisements in the daily newspapers and involvement of petitioner in money laundering by publishing the given newspaper. The petitioner sought quashment of the said FIR contending that when Crime was already registered under section 132(1)(a)(i) by the GST authority, then the second FIR was wrongly registered against him with intention to harm him because, for the same offence, registration of two FIRs is not permissible. Further, even till date in the first Crime, a charge sheet was not filed before the competent Court, therefore, registration of the FIR was nothing but a misuse of the process of law.Held: The petitioner was not being prosecuted for any offence under the CGST Act for which the Enforcement Case Information Report (ECIR) was registered, and the investigation was ongoing on. The FIR was registered, as the petitioner fabricated a large number of tax invoices and the GST evasion of huge sum was said to have adjusted in the sale by showing artificial sale. The GST Authorities also found various fake invoices to transform black money into white, thus, the case was triable under various sections of the IPC and not under the provisions of the CGST Act. The Court did not find any ground to interfere with the investigation, which was going on against the petitioner. Therefore, the Court called the OIC to enquire as to why the investigation was not completed to date. Let the investigation be completed within two months and the final report be prepared positively.

REFERRED :

FAVOUR : Against petitioner

A.Y. :

SUBSCRIBE FOR FULL CONTENT