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2024 (1) TMI 1206 - HC - GSTChallenging the FIR - Recovery of goods without payment of Goods and Services Tax - involvement of GST officials and other government officials who were running racket for GST - cheating - criminal conspiracy - HELD THAT - When the allegations prima facie disclose a cognizable offence then the police is under a statutory obligation to investigate the same and concluding the investigation by either launching prosecution or by filing a closure report. In between the FIR can only be quashed if investigation is almost completed on all important aspects and remaining investigation will not unfold any significant fact or not likely to unearth any evidence which is likely to change the outcome of the FIR itself. Otherwise the FIR can be quashed and criminal proceedings can be disrupted under Section 482 CrPC only when the investigation is complete in all material particulars. In this case it has been brought to the notice by the State that four diaries were recovered in which there was a mentioning of payment of bribe to the government officials who in-turn would lead to petitioner s transporting the goods without payment of taxes. Thus whether it is a case only of Section 122 of CGST Act 2017 or Section 420 120B IPC and/or under PC Act it is the matter of investigation which is continuing. If this Court disrupts criminal proceedings at this stage it would amount to interference in the powers of police to investigate and also it would be violative of statutory provisions of CrPC where police has been authorized to conduct investigation within the reasonable time till they come out with either closure report or a report under Section 173 CrPC. The present petition is premature and this Court cannot scuttle and disrupt the investigation by quashing the FIR for the reason of recovery of diaries pointing towards payment of bribe. Be that as it may the petitioner shall be at liberty to file a fresh petition for quashing of FIR when he receives a report under Section 173 CrPC. provided the same is filed against the petitioner. Petition dismissed.
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