Sauryajyoti Renewables Private Limited vs. State Of West Bengal And Ors.
Facts
The petitioner, Sauryajyoti Renewables Private Limited, engaged private respondents to manage its accounts. The petitioner discovered that these respondents allegedly misused its digital signature to upload false GST returns, including fictitious clients. The private respondents also failed to submit PF and ESI returns. A complaint to the police was initially unheeded, leading the petitioner to file an application under Section 156(3) of the Code of Criminal Procedure, resulting in an FIR. However, the petitioner contends the FIR is not being investigated properly. The State, in its report, noted that it is unknown if GST authorities have initiated proceedings and that the investigation is examining the motive behind the alleged forgery, as it appears to benefit the petitioner. The investigation into Jadavpur Police Station Case No. 59 dated 07.04.2023 is ongoing.
Held
The Court noted that no final report has yet been submitted in respect of Jadavpur Police Station Case No. 59 dated 07.04.2023. The Court directed the investigating agency to conclude the investigation expeditiously and in accordance with law. No further orders were deemed necessary at this stage. The Court did not delve into the merits of the allegations or the specific GST provisions that might be applicable, focusing solely on the progress of the criminal investigation. The ratio decidendi is that when a criminal investigation is underway, the High Court, in its writ jurisdiction concerning the conduct of such investigation, will direct expeditious completion unless there are specific grounds to interfere with the investigation process itself.
Key Issues
1. Whether the investigation into Jadavpur Police Station Case No. 59 dated 07.04.2023, initiated pursuant to a direction under Section 156(3) of the Code of Criminal Procedure, is being conducted properly and expeditiously, as argued by the petitioner. The petitioner contends that despite the lodging of an FIR, the investigation is not progressing satisfactorily, necessitating court intervention. The State, relying on its report, submits that the alleged offences are being investigated and that the motive for the forgery is being examined, implying that the investigation is active. The State also notes the absence of information regarding any GST proceedings against the petitioner. The Court is therefore called upon to decide if the current state of investigation warrants further directions.
Sections Cited
Section 156(3)
AI-generated summary — verify with the full judgment below
January 2, 2024 … for the petitioner Mr. Somnath Ganguli Mr. Balarko Sen Mr. Sukalpa Seal … for the State Affidavit of service filed in Court is taken on record.
Report filed by the State is also taken on record.
Learned advocate for the petitioner submits as follows. The private respondents have been engaged by the petitioner company to look after its accounts.
However, later the management came to know that the private respondents had misused the digital signature of the petitioner, uploaded false returns by even including the names of clients whom the petitioner has never dealt with. The petitioner is at a loss to contemplate about the true intent of the accused in this regard. They have also not submitted the PF and ESI returns of the company. A complaint was made before the police, which was not acted upon. This prompted the petitioner to file an applicatio
The judgment continues below.
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