R.Manikandan vs. The State Of Tamil Nadu

Held

The Court recorded the submission of the learned Government Advocate (crl.side) that the respondent police had closed the case on 08.12.2024, finding that the matter pertained to GST dues of Tvl. Bright Tech Engineering Industries, which is not within the investigative jurisdiction of the police. Consequently, the petitioner is no longer required for any enquiry. Based on this submission, the Court disposed of the Criminal Original Petition. The core finding is that the police have ceased their investigation into the matter due to lack of jurisdiction over GST dues, rendering the petitioner's apprehension of harassment unfounded in this context. The ratio decidendi is that police cannot investigate matters falling exclusively under GST legislation.

Facts

The petitioner, R. Manikandan, filed a criminal original petition seeking a direction to the respondent police not to harass him under the guise of an enquiry. He alleged that the Inspector of Police, Karur Town Police Station, demanded Rs. 11,66,046/- for GST dues of Tvl. Bright Tech Engineering Industries, owned by Prabhakaran. The petitioner claimed Prabhakaran had lodged a complaint falsely implicating him as a partner responsible for hosting the tax amount, leading to the petitioner being called for enquiry and forced to give an undertaking to pay the GST dues. The petitioner asserted he was not a partner and produced a notice dated 13.08.2024 issued under Section 61 of the TNGST Act, 2017, to Prabhakaran demanding the said sum.

Key Issues

1. Whether the respondent police are justified in harassing the petitioner under the guise of an enquiry concerning GST dues of a third-party entity, when the petitioner claims no association with the said entity and the matter pertains to GST legislation? (Question of law and fact, concerning police powers and GST Act provisions). Petitioner's contentions: The petitioner argued that he is not a partner in Tvl. Bright Tech Engineering Industries and that the police are harassing him based on a false complaint by Prabhakaran. He relied on the notice issued under Section 61 of the TNGST Act, 2017, to Prabhakaran as evidence that the GST dues were directly attributable to Prabhakaran, not the petitioner. Respondents' contentions: The learned Government Advocate submitted that both the petitioner and Prabhakaran were called for an enquiry based on Prabhakaran's complaint. During the enquiry, neither party could produce relevant documents. The police, recognizing that the matter involved GST dues of Tvl. Bright Tech Engineering Industries, which falls outside their investigative purview, closed the case on 08.12.2024. Therefore, the petitioner is no longer required for any enquiry.