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2020 (3) TMI 289 - HC - GSTRegistration of FIR without any specific order under GST - Tax evasion - bogus firms - preparing and issuing false documents / invoices - it was found that the registered place was not being used for any business but only for preparing documents - Section 67 of GST Act - allegations are in respect of getting bogus firms registered under the GST Code and of preparing bogus invoices for the purpose of evading tax - HELD THAT:- In the instant case, we find that the allegations are in respect of getting bogus firms registered under the GST Code and of preparing bogus invoices for the purpose of evading tax - The above allegations have been made on the basis of search and seizure operations and the enquiry that followed. As to how the bogus tax invoices were used or were to be used would be determined on the basis of material collected during the course of investigation. The submission of the learned counsel for the petitioners that there could be no registration of first information report without a specific order under the GST Code in respect of evasion of tax is not acceptable for the simple reason that the GST Code does not impliedly or explicitly repeals the provisions of Indian Penal Code or the Code of Criminal Procedure and therefore an offence punishable under the Indian Penal Code can very well be reported and investigated as per law. As the impugned first information report discloses commission of cognizable offence, the prayer to quash the first information report cannot be accepted - Petition dismissed.
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