TMI Blog2023 (9) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... already been quashed, to allow to continue the proceeding will amount to an abuse of the process of law. The entire criminal proceedings, in connection with Bokaro Steel City P.S. Case No. 121 of 2018 corresponding to G.R. No. 663 of 2018, registered for the offence under Sections 409, 420 and 120-B of the Indian Penal Code read with Sections 73, 74, 132(1)(e), 132(1)(f), 132(1)(i) and 132(1)(iv) of the Goods and Services Tax Act, 2017, pending in the court of learned Chief Judicial Magistrate, Bokaro, are hereby, quashed. Petition allowed. - Hon ble Mr. Justice Sanjay Kumar Dwivedi For the Petitioners : Mr. N.K. Pasari, Advocate For the State : Mr. Shreenu Garapati, S.C.-III, Mr. Santosh Kumar Shukla, A.P.P., Mr. Vijoy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ong figures / amount by two of the Dealers namely:- (a) M/s Sidhi Vinayak Metal and Salt Company Pvt. Ltd. (b) M/s Renu Raj Enterprises. On the basis of the said allegations made against the petitioners, the First Information Report has been registered under Sections 409, 420 and 120-B of the Indian Penal Code read with Sections 73, 74, 132(1)(e), 132(1)(f), 132(1)(i) and 132(1)(iv) of the Goods and Services Tax Act, 2017, as an abettor and for which the prosecution has been launched. 5. Mr. Pasari, learned counsel appearing for the petitioners in all these cases submits that no offence under Sections 409, 420 and 120-B of the Indian Penal Code read with Sections 73, 74, 132(1)(e), 132(1)(f), 132(1)(i) and 132(1)(iv) of the Good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 14.09.2022. He refers to the judgment passed by the Division Bench, which is contained in the paper book and submits that the names of the petitioners has come in para 12(ix), 12(x) and 12(xii) respectively of the said judgment. He further submits that by the said judgment of the Division Bench the demand and assessment order was quashed and the matters were remitted back for fresh consideration after fulfilling the modalities. 6. The Paper Book, in which, the judgment of the Division Bench has been annexed, which has been handed over by the learned counsel appearing for the petitioner has been taken on record. 7. In view of the above facts, the court finds that the basis of filing of the FIR has already been quashed by the Divis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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