The Jharkhand High Court refused to quash the First Information Report (FIR) against Rs. 133 crore Goods and Service Tax Evasion on the ground of the use of fake invoices.
Anupam Kumar Pathak, the petitioner filed a writ petition for quashing the First Information Report as well as the entire criminal proceeding registered for the offences under Sections 120B/406/420/471 of the Indian Penal Code,1860 and under Sections 132(1)(b), 132(1)(c), 132(1)(e) and 132(1)(f) of the Jharkhand Goods and Services Tax Act (JGST),2017.
Prabhat Kumar Sinha and Kumari Ranjana Singh, the counsels for the petitioner contended that the report annexed with the First Information Report suggests that no attempt was made to find out the said non-existing taxpayer and the Janki Coal Trading had not been made accused.
Further submitted that the petitioner had been made a scapegoat and unnecessarily implicated in the present case and when the punishment was prescribed in the Code itself, it is well-settled that Indian Penal Code sections are not attracted when Special Law was there.
Devesh Krishna, the counsel for the respondent contended that the petitioner was directed to produce the books of accounts and evidence concerning payment and Transport Bill, etc and the petitioner did not produce any of the documents within time, as such as per the provisions of Section 73(9) and 50(2) of the Jharkhand Goods and Services Tax Act.
The Court observed that there was no doubt that the GST was a complete Code in itself and that section 132 of the JGST Act speaks that any person who commits any of the offences prescribed under the said section shall be liable to be punished.
The two-member bench comprising Sanjay Kumar Dwivedi dismissed the writ petition filed by the petitioner for quashing the First Information Report.
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