9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 655 - HC - GSTValidity of Criminal proceedings whereas the complain case has already been quashed - Allegation of irregular input tax credit (ITC) availed - revisional authority without passing the order under section 108 of the JGST Act, 2017 had just returned the revision applications filed by the respective petitioners - HELD THAT - The Court finds that the basis of filing of the complaint case has already been quashed by the Division Bench of this Court and the matter has been remitted back to the concerned authority to pass afresh order. As the basis of filing the complaint case has already quashed, to allow the criminal proceeding to continue will amount the abuse of process of law. Petition allowed.
Issues involved:
Multiple petitions filed for quashing orders taking cognizance of criminal proceedings in connection with Economic Offences Cases pending in Ranchi. W.P.(Cr) No. 301 of 2021: Petition filed to quash order taking cognizance in Economic Offences Case No. 09/2021 based on alleged wrongful availing of Input Tax Credit for 2017-2018. W.P.(Cr) No. 302 of 2021: Petition filed to quash order taking cognizance in Economic Offences Case No. 06/2021 related to alleged fraudulent Input Tax Credit claim. W.P.(Cr) No. 304 of 2021: Petition filed to quash order taking cognizance in Economic Offences Case No. 07/2021 concerning Input Tax Credit irregularities. W.P.(Cr) No. 309 of 2021: Petition filed to quash order taking cognizance in Economic Offences Case No. 08/2021 regarding fraudulent Input Tax Credit availing. W.P.(Cr) No. 310 of 2021: Petition filed to quash order taking cognizance in Economic Offences Case No. 10/2021 based on alleged wrongful Input Tax Credit availed. The complaint cases were filed alleging improper Input Tax Credit claims for 2017-2018, leading to criminal proceedings. Petitioners challenged assessment orders in previous writ petitions, claiming procedural irregularities. Petitioners argued that revisional authority failed to follow proper procedures under JGST Act, 2017, leading to illegality and miscarriage of justice. Division Bench previously quashed summary orders and remanded the matters for fresh adjudication. Respondent's counsel admitted the quashing of assessment orders in previous writ petitions. The Court found that the basis for filing the complaint cases had been quashed by the Division Bench, deeming the continuation of criminal proceedings as an abuse of process of law. Therefore, the Court quashed the orders taking cognizance of criminal proceedings in all mentioned Economic Offences Cases. The State was allowed to take appropriate action if a fresh cause of action arises after a new assessment following the Division Bench's judgment. All petitions were allowed and disposed of, including any pending Interlocutory Applications.
|
