Pritu Jain vs. State (Nct Of Delhi) & Anr.
Held
The Court directed the Investigating Officer to verify the genuineness of the fifteen invoices, actual transactions, movement of goods, relevant GST records, and availment of GST benefits. If the invoices are found genuine, a closure report should be submitted; otherwise, the IO is free to take appropriate steps.
Facts
The petitioner sought to quash an FIR registered under Section 420 IPC, alleging fabrication of fifteen invoices. The petitioner contended that if the invoices were genuine, no case would be made out against them.
Key Issues
The key legal issue was whether the FIR, based on alleged fabricated invoices and related GST benefits, should be quashed, pending verification of the genuineness of these invoices and transactions.
Sections Cited
None
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2026
The petition is for the following relief: “A. Quash the FIR No. 0122/2025, Dated 25.02.2025, Under Section 420 of Indian Penal Code, Registered at Police Station Subhash Place, Delhi and subsequent consequential proceedings arising there from, insofar as the Petitioners are concerned. in the interest of justice. B. Direct that no coercive steps be taken against the Petitioners in FIR No. 0122/2025, Dated 25.02.2025, Under Section 420 of Indian Penal Code, Registered at Police Station Subhash Place, Delhi during pendency of the present petition.”
The crux of the allegation lies in fifteen alleged fabricated invoices. If the invoices are found to be genuine, probably no case against the petitioner would be made out.
Learned counsel, on instructions, submits that the
The judgment continues below.
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