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TMI Blog2025 (3) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... at Police Station - Tukoganj, District Indore for the commission of offences punishable under Sections 420, 467, 468, 471 & 120-B of the Indian Penal Code. The petitioner is also challenging the constitutional validity of Section 132(6) of the Central Goods & Services Tax Act, 2017 (in short 'CGST Act'). Because of a challenge to the provision of the CGST Act, this writ petition is listed before the Division Bench. FACTS OF THE CASE 02. Respondents No.3, 4 & 5 are the officials of the GST Department working under the Ministry of Finance. 2.1. The petitioner is a proprietor of M/s Elora Tobacco Company Limited (in short 'ETCL'). ETCL is a company registered under the provisions of the Companies Act, of 1956 and engaged i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance or removal of pan masala and tobacco had Dabang Dunia Press stickers and drivers of the vehicles were carrying media identity cards of Dabang Dunia Press. Kishore Wadhwani is also a Director of M/s Dabang Dunia Publication Private Limited (in short: DDPL). 2.6. The GST authorities collected 904 invoices in respect of the fraudulent advertisements which said to have been published in Dainik Dabang Dunia and when all were matched with the soft copy of Dabang Dunia Newspaper no such advertisement was found in the soft copy published during the period April, 2016 to January, 2020. The petitioner was found involved in such acts of fraud, forgery, cheating and conspiracy in association with his nephew Mr. Nitish Wadhwani. The GST offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner by the GST authority, then this second FIR has wrongly been registered against him with intention to harm them because, for the same offence, registration of two FIRs is not permissible. It is further submitted that even till today in the first Crime No.23/2020, a charge sheet has not been filed before the competent Court, therefore, registration of this FIR is nothing but a misuse of the process of law. In similar facts and circumstances, this Court in the case of Deepak Singhal v/s Union of India & Others reported in 2024 SCC OnLine MP 5580 has quashed the FIR. The said order has been upheld by the Apex Court. The power of this Court under Article 226 of the Constitution of India is akin to the power under Section 482 of the Cr.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rjee & Others v/s The State of Uttar Pradesh & Others reported in 2022 SCC OnLine SC 2121 = 2022 LiveLaw (SC) 731, in which the Apex Court held that registration of such multiple FIR is nothing, but abuse of the process of law. 4.5. At last, Shri Malhotra, learned counsel placed reliance upon a judgment delivered in the case of Kapil Agrawal & Others v/s Sanjay Sharma & Others reported in (2021) 5 SCC 524. 05. Learned counsel for the petitioner has not argued as to why Section 132(6) of the CGST Act is liable to be declared unconstitutional. The aforementioned provision only puts an embargo on the registration of complaints without permission from the Commissioner. This provision is in favour of the person protecting him from registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h were simply brought to the knowledge of the local police station. It is further submitted by the learned counsel that although these forged and fake documents were used by this petitioner to evade the GST. The office of the Commissioner, CGST & Central Excise Commissionorate, Indore has concluded the hearing in the showcause notices issued to Kishore Wadhwani and others for evasion of tax of Rs.1,51,64,38,832/- and cess of Rs.17,94,58,34,178/- for the Financial Year - 2017 - 18 to 2020 - 21. The scope of both the FIRs, is altogether different, hence, the writ petition is liable to be dismissed. APPRECIATION & CONCLUSION 08. So far as the constitutional validity of Section 132(6) of the CGST is concerned the same has nothing to do with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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