2019 (3) TMI 1614 - HC - GST

Permission for withdrawal of application - Embezzlement regarding input tax credit - fake invoices - Offences u/s 132 of the GST Act, 2017 - HELD THAT - Application is dismissed as withdrawn.

Summary

Issues: Alleged offence under Section 132 of the GST Act, 2017 - Embezzlement of input tax credit based on fake invoices.

Analysis:
The judgment pertains to an application under Section 439 of the Cr.P.C. concerning an offence reportedly under Section 132 of the GST Act, 2017, involving the alleged embezzlement of input tax credit through the use of counterfeit invoices. The Assistant Commissioner of GST, along with other officials, was present during the proceedings.

The respondent's counsel acknowledged that the charge sheet had not been filed yet and requested the petitioner's custody for further investigation. However, the petitioner's counsel, after initial arguments, sought to withdraw the application with the option to refile at a later stage. The court granted the petitioner liberty to do so.

Consequently, the application was dismissed as withdrawn, with the petitioner having the liberty to approach the court again at a suitable juncture. The judgment reflects a procedural decision based on the petitioner's request to withdraw the application, with the court allowing the withdrawal while preserving the petitioner's right to refile the application in the future.