Mohd Wasim vs. State Of U.P. And 2 Others
Held
The Court held that the GST Code does not override the applicability of the Indian Penal Code. An offense under Section 420 IPC is made out if false documents and bogus transactions are created for unlawful gain.
Facts
The petitioner sought to quash an FIR registered under Section 420 IPC. The FIR alleged that the petitioner showed bogus transactions to claim Input Tax Credit and other benefits under the GST Code.
Key Issues
Whether the GST Code supersedes the applicability of the Indian Penal Code for offenses involving tax evasion and fraudulent transactions.
Sections Cited
Section 420 IPC
AI-generated summary — verify with the full judgment below
Court No. - 33 Case :- CRIMINAL MISC. WRIT PETITION No. - 1817 of 2019 Petitioner :- Mohd Wasim Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Irshad Ahmad Counsel for Respondent :- G.A.
Hon'ble Manoj Misra,J.
Hon'ble Vivek Varma,J.
Heard learned counsel for the petitioner, the learned A.G.A. for the respondents no. 1 and 2 and perused the record.
The instant petition seeks quashing of the First Information Report dated 22.12.2018 registered as Case Crime No. 0641 of 2018, under Section 420 I.P.C., at Police Station - Nakhasa, District Bheem Nagar/Sambhal.
The impugned First Information Report has been lodged by Commercial Tax Officer, Sambhal, alleging that to secure Input Tax Credit and other benefits available under the G.S.T. Code, various transactions were shown by the petitioner which, on the face of it, appears to be bogus. Various instances are disclosed in the First Information Report.
The learned counsel for the petitioner has sought to argue that the G.S.T. Code is a self contained Code, which provides for the procedure for collection of taxes as also penalty for evasion of taxes etc. Hence, the prosecution of the petitioner for offence punishable un
The judgment continues below.
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