M/S Apex Traders vs. Commissioner Of Central Taxes, GST Delhi, (North)

Held

The Court, in its previous judgment dated August 17, 2022, found that Mr. Surat Singh had perjured himself. Based on this finding, the Court directed the Registrar General to refer the matter to the concerned Judicial Magistrate to trigger proceedings against Mr. Surat Singh as per law, invoking powers under Sections 340 and 195 of the Code of Criminal Procedure, 1973. The present order directs the OSD (Litigation) to comply with these directions. The ratio decidendi is that a finding of perjury by the High Court necessitates the initiation of criminal proceedings against the individual concerned to uphold the sanctity of judicial proceedings.

Facts

This matter concerns a writ petition filed by M/s Apex Traders. The High Court of Delhi, in a judgment dated August 17, 2022, noted that Mr. Surat Singh had perjured himself. Consequently, the Court directed the Registrar General to initiate proceedings against Mr. Surat Singh under Sections 340 and 195 of the Code of Criminal Procedure, 1973. The Court further directed that the matter be listed before the Registrar General on September 6, 2022. The present order, dated September 6, 2022, is issued by the Registrar General, directing the OSD (Litigation) to comply with the Hon'ble Court's directions.

Key Issues

1. Whether proceedings should be initiated against Mr. Surat Singh for perjury under Sections 340 and 195 of the Code of Criminal Procedure, 1973, based on the Court's finding of his having perjured himself. Petitioner: Not recorded. Respondent: The Court, in its judgment dated August 17, 2022, found that Mr. Surat Singh had perjured himself and directed the initiation of proceedings under Sections 340 and 195 of the Code of Criminal Procedure, 1973. The Registrar General is to facilitate this process.