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TMI Blog2023 (9) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... N.K. Pasari, learned counsel appearing for the petitioners in all these matters, Mr. Shreenu Garapati, learned S.C.-III along with Mr. Santosh Kumar Shukla, Mr. Vijoy Kumar Sinha and Mr. Suraj Deo Munda, learned A.P.Ps. for the Sate in respective cases. 3. In all these matters, the prayers have been made for quashing of 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. 4. The FIR was register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, the Additional Commissioner has granted the sanction of prosecution. He further submits the individuals have not been made an accused, however allegations have been made against the company and he refers to Section 137 of the said Act. He further submits that even the special law is there, the IPC Sections are not attracted. He refers to the case of Jeevan Kumar Raut Versus CBI, reported in (2009) 7 SCC 526. He further submits that the cases under the GST are compoundable in view of Section 138 of the said Act. He also submits that for the case arising out of GST, only complaint can be maintainable, whereas in the present case, the FIR has been registered. He further submits that in the FIR, there is allegation against the petitioners th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the process of law. 8. In view of the above facts, reasons and analysis, 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. 9. After the fresh assessment, in view of the judgment of the Division Bench, if the State finds that there is a fresh cause of action, the State may move in accordance with law. 10. All these petitions are allowed and disposed of. Pending I.A. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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