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TMI Blog2023 (6) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... rned advocates who are regularly appearing for their clients in cases pertaining to GST/WBVAT/WBST Acts and other related enactments. When this matter is brought to the notice of this Court, the authorities of the respondent were well advised that they had no jurisdiction to issue notices to the learned advocates calling for information regarding their clients as the information given by the clients is a privileged communication given to an advocate. It is a settled legal position that a communication is privileged if it is made to a legal advisor by a client after the commission of a crime and with a view to his defence, but it is not privileged if it is made before the commission of the crime or wrong and for the purpose of being guide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith law. Appeal disposed off. - T. S. SIVAGNANAM CHIEF JUSTICE AND HIRANMAY BHATTACHARYYA, J. For the Appellant : Mr. Vinay Kr. Shraff, Ms. Priya Sarah Paul. For the State : Md. T.M. Siddiqui. Re: CAN 2 of 2023 1. The applicant prays for leave to prefer appeal against the order dated 3rd April, 2023, whereby the writ petition being WPA 16929 of 2022 was disposed of by the learned Single Judge. 2. The applicant was not a party to the writ application. The applicant says that the order that is sought to be impugned by him, seriously affects him. 3. We have heard learned Counsel for the parties. We are of the view that the applicant may have something to say. Hence we grant leave to the applicant to prefer a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that this appeal is not maintainable. 12. We have heard Mr. Shraff, learned advocate appearing for the appellant on the above submission. 13. So far as the maintainability of the appeal is concerned, we are of the view that appeal is maintainable for the reason that soon after the impugned order was passed by the learned Single Bench the Anti Fraud Department of the Kolkata Police as well as the GST Department had issued a series of notice to all the learned advocates who are regularly appearing for their clients in cases pertaining to GST/WBVAT/WBST Acts and other related enactments. When this matter is brought to the notice of this Court, the authorities of the respondent were well advised that they had no jurisdiction to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view that this appeal is maintainable. 16. The next issue is whether the order and direction issued by the learned Single Bench has been properly understood or misconstrued by the authorities of the Anti Fraud Department. The direction issued by the learned Single Bench is that the police authorities shall also try to investigate from the angle as to how many fake writ petitions have been filed in this Court in the past before the said writ petitions were heard and had defrauded the government causing huge revenue loss. 17. In our view, the observation issued by the court has to be understood within the four corners of law. The police authorities have been directed to investigate and the observation of the court is to investigate abou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of a public notice. Therefore, the notices issued under Section 160 Cr.P.C. which are standardize forms are set aside and we give liberty to the Police Department as well as the GST Department to conduct a proper investigation qua the assessees and not to generalize and grant all assessees throughout the State of West Bengal to be fraudsters this approach is not in accordance with law. 18. It is needless to state that it is the GST authorities who have first to conduct the thorough study and investigation to ascertain as to whether there has been any illegal availment of GST. Upon such assessment it will be well open to the GST authorities to initiate proceedings under the provisions of the GST Act. However, if the authority comes to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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