Page 43 - GSTL_30th April 2020_Vol 35_Part 5

2020 (35) G.S.T.L. 529 (All.)

IN THE HIGH COURT OF JUDICATURE AT ALLAHABAD
Manoj Misra and Deepak Verma, JJ.
SHAHZAD ALAM
Versus
STATE OF U.P.
Criminal Misc. Writ Petition No. 3225 of 2020, decided on 24-2-2020
Offence - First Information Report (FIR) - False documents issued in
name of bogus firms - FIR filed containing allegation in respect of getting bo-
gus firms declared or registered under Act and fabrication documents/invoices
with a view to evade tax - First Information Report lodged after scanning in-
formation available at GST Portal and information received from mobile
squad in respect of seizure of goods/vehicles without documents as also after
gathering information from search and seizure operation and enquiry that en-
sued, which led to an inference that declared place of business was bogus - As
to how those invoices were utilized or were to be utilized would be a matter of
investigation - FIR specifically alleging that information was gathered not on-
ly from search and seizure operations but also on the basis of explanation
submitted by suspects pursuant to summons served upon them - Issue regard-
ing reliability of search and seizure operation memorandums, in absence of
public witness to be examined at stage of trial - Contention that in absence of
complaint from those firms whose papers were found no FIR ought to be reg-
istered not tenable as such firms were found non-existent - Specific order un-
der GST Code not required - FIR disclosing commission of cognizable offence
and not to be quashed - Sections 67, 122 and 132 of Central Goods and Services
Tax Act, 2017 - Section 482 of Code of Criminal Procedure, 1973. - GST Code does
not impliedly or explicitly repeals the provisions of Indian Penal Code or the Code of
Criminal Procedure and therefore an offence punishable under the Indian Penal Code can
very well be reported and investigated as per law. [paras 9, 10, 11, 12, 13, 14]
Petition dismissed
CASES CITED
Vinod Raghuvanshi v. Ajay Arora — (2013) 10 SCC 581 — Relied on ............................................. [Para 10]
Govind Enterprises v. State of U.P. — 2019 (27) G.S.T.L. 161 (All.) — Relied on ............................ [Para 12]
REPRESENTED BY : Shri Mohit Behari Mathur, Counsel, for the
Petitioner.
[Order]. - Heard Learned Counsel for the petitioners; the Learned A.G.A.
for the State-respondents 1, 2 and 3; and perused the record.
GST LAW TIMES  30th April 2020  43