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2022 (3) TMI 976 - ALLAHABAD HIGH COURTPower of police authorities to check and inspect vehicles under GST - Transportation of betel-nuts and tobacco - valid papers not carried by petitioners - commanding the respondents not to arrest the petitioner - commanding the concerned respondents authority to not adopt any coercive measure against the petitioners - Sections 420, 188 IPC and Section 63 of Copy Right Act, 1957 - HELD THAT:- The basic requirement of presence of two persons is also absent. Since the alleged act does not prima facie falls within the meaning of word “cheating”, consequently no case is made out under Section 420 I.P.C. on bare reading of the impugned first information report. Section 188 I.P.C. relates to disobedience of the order promulgated by a public servant. There is no allegation in the impugned first information report that the petitioner has disobeyed the order promulgated by a public servant. Thus, prima facie from bare reading of the impugned first information report no offence is made out under Section 420/188 I.P.C. - mere alleged failure to show the invoices to the informant Sub Inspector at the time of interception of the vehicle and without presence of any of the ingredients of an offence under Section 63 of the Copy Right Act, the allegation of commission of offence under Section 63 is prima facie not made out. Prima facie the impugned first information report appears to be malicious and grave abuse of power by the informant Sub Inspector i.e. respondent no. 3. If the goods were not accompanied by proper documents for transportation, it is only the authorities under the U.P. Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 and I.C.S.T. Act, 2017, as the case may be, are empowered to check and take action in accordance with law, as provided under the relevant Acts and Rules. But the police has no authority to check invoices etc. and accounting the goods during transportation. The impugned first information report, on the very face of it, prima facie, reflects ill intention of the informant and obstruction in free flow of trade and commerce. Let a counter affidavit be filed by the respondents by means of a personal affidavit of Superintendent of Police, Jalaun within three days - Put up as a fresh case on 18.08.2021 at 10.00 a.m.
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