Govind Enterprises vs. State Of U.P. And 4 Others
Held
The Court held that lodging an FIR under the Indian Penal Code for offenses like cheating and forgery is permissible even if the acts also constitute offenses under the GST Act. The GST Act does not override or implicitly repeal the provisions of the Penal Code.
Facts
The petitioner, Govind Enterprises, obtained GST registration by providing false addresses and subsequently generated inward e-way bills for goods worth crores. The firm allegedly sold these goods without generating outward supply bills, depositing cash in an undisclosed bank account to evade taxes.
Key Issues
Whether an FIR can be lodged under the Indian Penal Code for offenses related to GST evasion when the GST Act itself provides for penalties. Whether the GST Act implicitly bars prosecution under the Penal Code for such acts.
Sections Cited
Section 69, Section 132, Section 134, Section 135, Section 131
AI-generated summary — verify with the full judgment below
1 Reserved on 23.05.2019 Delivered on 30.05.2019 Court No. - 33 AFR Case :- CRIMINAL MISC. WRIT PETITION No. - 7303 of 2019 Petitioner :- Govind Enterprises Respondent :- State Of U.P. And 4 Others Counsel for Petitioner :- Anil Prakash Mathur Counsel for Respondent :- G.A., C.B. Tripathi Hon'ble Manoj Misra,J.
Hon'ble Suresh Kumar Gupta,J. (Delivered by Hon'ble Manoj Misra, J)
Instant petition seeks quashing of first information report (for short FIR), dated 30.11.2018, lodged by Assistant Commissioner, Commercial Tax at police station Kosi Kalan, District Mathura, under Sections 420, 467, 468, 471, 34, 120-B IPC.
The impugned FIR alleges that M/s Govind Enterprises (the petitioner) applied for registration under the U.P. Goods and Services Tax Act, 2017 (for short U.P. Act) to conduct business in packing material, by showing its place of business on the First Floor, N.H.-2, in front of Gate No.1, Anaj Mandi, Kosi Kalan, District Mathura. Upon which, on 09.03.2018, GST No.09CBIPA0305H1Z7 was provided to it.
At the time of obtaining registration, the applicant disclosed its e-mail ID as advoca
The judgment continues below.
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