9911796707
TMI Blog2024 (1) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... eted on all important aspects and remaining investigation will not unfold any significant fact or not likely to unearth any evidence which is likely to change the outcome of the FIR itself. Otherwise the FIR can be quashed and criminal proceedings can be disrupted under Section 482 CrPC only when the investigation is complete in all material particulars. In this case, it has been brought to the notice by the State that four diaries were recovered in which there was a mentioning of payment of bribe to the government officials, who in-turn would lead to petitioner s transporting the goods without payment of taxes. Thus, whether it is a case only of Section 122 of CGST Act 2017 or Section 420 120B IPC and/or under PC Act, it is the matter of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otices or not. I have heard counsel for the petitioner on 12.01.2024 and after that on 15.01.2024 and today again for the third time. 3. The petitioner has annexed the FIR in question as Annexure P-1, which reads as follows:- "FIR contents- SHO PS Vigilance Bureau Bathinda, Range Bathinda. Secret information has been received that Jagsir Singh and his son Mandeep Singh who are coming from Haryana-Delhi side are hiding goods in vehicles without bill through their Delhi Malwa transport and stealing government tax in connivance with government officials/employees of Excise and Taxation. They are bringing the goods and cheating the government causing the financial loss. By doing this the government employees/officials abuse their position an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018 and 420, 120-B I.P.C. has been occured. Ruka against the accused (1) Jagsir Singh son of Karnail Singh resident of Street No. 10 Jujhar Singh Nagar Bathinda (2) Mandeep Singh son of Jagsir Singh resident of street number 10 Jujhar Singh Nagar Bathinda (3) Rinku Singh son of Gurcharan Singh Resident Baba Deep Singh Nagar Street No. 8 Bathinda (4) Sanjay Kumar Son of Ram Yadav R/O Village Kaveli Tehsil Badlapur District Zonpur (Uttar Pradesh) (5) Gurdas Singh son of Jagroop Singh Resident of Village Balahar wanju District Bathinda (6) Jagsir Singh son of Amarjit Singh resident of village Sikandarpur Thed tehsil and district Sirsa and Excise and Taxation Department Officers/Employees against the above offence for registration of FIR has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion against the petitioner and his father are only qua tax evasion, petitioner cannot be tried under the provisions of Indian Penal Code. 4. Section 122 of the Central Goods and Services Act, 2007 pertains to offences and penalties under the Act. A perusal of the provision reveals that a person who supplies any goods or services or both without issue of any invoice or issue of incorrect or false invoice or transports any taxable goods without the cover of documents as may be specified in this behalf, he shall be liable to pay a penalty of ten thousand rupees, or an amount equivalent to the amount of tax involved had such supply been made by a registered person other than a person paying tax under section 10, whichever is higher. Any act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recovery of four diaries from the vehicle, two from each vehicle, in which there is a reference of payment of bribe to the government officials. She submits that investigation is going on and it is not a case where criminal proceedings should be disrupted at this initial stage. 6. When the allegations prima facie disclose a cognizable offence, then the police is under a statutory obligation to investigate the same and concluding the investigation by either launching prosecution or by filing a closure report. In between the FIR can only be quashed if investigation is almost completed on all important aspects and remaining investigation will not unfold any significant fact or not likely to unearth any evidence which is likely to change the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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