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TMI Blog2023 (7) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - W.P.(Cr) No. 301 of 2021 With W.P.(Cr) No. 302 of 2021,W.P.(Cr) No. 304 of 2021, W.P.(Cr) No. 309 of 2021, W.P.(Cr) No. 310 of 2021 - - - Dated:- 12-7-2023 - HON'BLE MR. JUSTICE SANJAY KUMAR DWIVEDI For the Petitioner : Mr. N.K. Pasari, Advocate Ms. Sidhi Jalan, Advocate For the Respondents : Mr. Ashok Kumar Yadav, Sr. S.C.-I Mr. Anish Kr. Mishra, A.C. to Sr. S.C.-I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order taking cognizance dated 02.08.2021 including entire criminal proceeding in connection with Economic Offences Case No. 10/2021, pending in the Court of learned Special Judge, Economic Offences, Ranchi 8. The complaint case has been filed alleging therein that claim of Input Tax Credit for the year, 2017-2018 is not in accordance with law and the Assessing Authority who has observed that it is determined that the Input Tax Credit has been wrongly availed by reasons of fraud/fake firm and the DRC 01 and DRC 02 issued earlier holds good rejecting the reply filed by the petitioners (Assessee). On these allegations, complaint case has been filed in all the cases. 9. Mr. N.K. Pasari, learned counsel for the petitioners submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017. He submits that this is basis of complaint case which has been quashed by the Division Bench of this Court and in view of that the matter has been remitted back, the entire criminal proceeding needs to be interfered by this Court. 10. Mr. Ashok Kumar Yadav, learned counsel for the respondent-State fairly admits the position so far quashing of the assessment order is concerned, which were the subject matter in W.P.(T) No. 27/2021, W.P.(T) No. 28/2021, W.P.(T) No. 29/2021, W.P.(T) No. 41/2021 and W.P.(T) No. 59/2021. 11. In view of above facts, 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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