TMI Blog2023 (9) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... as been mentioned, but since it is illegal transportation, therefore, the tax is not valid. It has also been recorded that on physical verification, 700 cement bags were found and both bills confirmed this fact. Considering the material on record and further considering the fact that it is not a case of prosecution that the forged documents have been prepared by the applicant with regard to GST or other invoices and also the fact that no material has been collected by the prosecution so far with regard to commission of offence under Sections 420, 467, 468, 471 read with Section 34 of I.P.C. ,and also considering the fact that this may be a case of violation of GST Act, but from the material collected by the prosecution , prima facie, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fence punishable under Sections 420, of IPC and subsequently the offence under Sections 467, 468 and 471 read with Section 34 of I.P.C have been added. 3. Learned counsel for the applicant would submit that the applicant has been falsey implicated in this case and has not evaded any payment of tax and has duly raised the invoices as well as e-way bill upon M/s. Raj Traders, Dhanwar, Balrrampur. The documents to substantiate his submissions were taken on record. He would further submit that the applicant is CNF of M/s. JK Lakshmi Cement Limited and has the authority to sell the cement anywhere in the State of CG. He would further submit that M/s. JK Lakshmi Cement Limited has raised tax invoice upon the firm of the applicant namely M/s. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 8. Considering the material on record and further considering the fact that it is not a case of prosecution that the forged documents have been prepared by the applicant with regard to GST or other invoices and also the fact that no material has been collected by the prosecution so far with regard to commission of offence under Sections 420, 467, 468, 471 read with Section 34 of I.P.C. ,and also considering the fact that this may be a case of violation of GST Act, but from the material collected by the prosecution , prima facie, it is not established that the applicant committed the offence under Sections 420, 467, 468, 471 read with Section 34 of I.P.C, I am inclined to extend the benefit of Section 438 of the Cr.P.C. to the applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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