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TMI Blog2020 (3) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... - The above allegations have been made on the basis of search and seizure operations and the enquiry that followed. As to how the bogus tax invoices were used or were to be used would be determined on the basis of material collected during the course of investigation. The submission of the learned counsel for the petitioners that there could be no registration of first information report without a specific order under the GST Code in respect of evasion of tax is not acceptable for the simple reason that the GST Code does not impliedly or explicitly repeals the provisions of Indian Penal Code or the Code of Criminal Procedure and therefore an offence punishable under the Indian Penal Code can very well be reported and investigated as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lace, it found that it was not functioning as a registered office of any firm; no business activity could be noticed; no goods were found; and the person present there, namely, Shubham Sharma, informed that the place was not being used for any business but only for preparing documents. Shubham Sharma informed the team that he works for Dilshad Malik (petitioner no.2). The electricity connection of the premises was found in the name of Shahzad Alam (petitioner no.1). In the room, tax invoices and E-way bills of 61 firms were found. In addition thereto, rubber stamps and seals of the Proprietor/Authorized signatory of 16 firms were found. A cheque book of Nirala Traders and Bilty Book of two transporters and original tax invoices of one Ravi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am stated that he carries no business from that specified place. The said explanation was not found correct because the Joint Team had found original papers of M/s. Capital Industries (GSTN number specified) whose proprietor was Shahzad Alam. It is stated in the FIR that Azad Malik was also interrogated. He stated that he had taken the place on rent from Shahzad Alam for keeping old generators and for selling spare parts. When he was enquired in respect of papers found there, he stated that he has no knowledge as to how those papers were found there. Later, however, he submitted a written submission claiming responsibility for the documents seized from the specified place and claiming that his earlier statement was made under some misconcep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asion of GST, no offence can be said to be committed, as alleged in the first information report. The learned A.G.A. has opposed the prayer for quashing the first information report by submitting that the allegations made in the impugned first information report clearly spell out creation of bogus firms and fabrication of false invoices. As to how these invoices have been utilized and to what extent tax had been evaded is a matter of investigation and since the impugned first information report discloses commission of cognizable offences, the prayer to quash the first information report cannot be accepted. We have heard the rival submissions and have perused the record carefully. The allegations in the impugned first information re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he purpose of evading tax. The above allegations have been made on the basis of search and seizure operations and the enquiry that followed. As to how the bogus tax invoices were used or were to be used would be determined on the basis of material collected during the course of investigation. The submission of the learned counsel for the petitioners that there could be no registration of first information report without a specific order under the GST Code in respect of evasion of tax is not acceptable for the simple reason that the GST Code does not impliedly or explicitly repeals the provisions of Indian Penal Code or the Code of Criminal Procedure and therefore an offence punishable under the Indian Penal Code can very well be repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er law for the time being in force. The argument of the learned counsel for the petitioner that except for offences specified in subsection (5) of section 132, sub-section (4) of section 132 of the U.P. Act renders all offences under the U.P. Act non cognizable, therefore no FIR can be lodged, is not acceptable, because sub-section (4) speaks of offences under the U.P. Act and not in respect of offences under the Penal Code. It is noteworthy that section 135 of the U.P. Act makes a significant departure from general law by providing that in any prosecution for an offence under the U.P. Act, which requires a cuplable mental state on the part of the accused, the court shall presume the existence of such mental state. The same does not ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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