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TMI Blog2025 (3) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner has fabricated a large number of tax invoices to show on record vide circulation of Dabang Duniya. The GST evasion of Rs.500 crore is said to have been adjusted in the sale of Daband Duniya by showing the artificial sale of one lakh copies per day, whereas the actual sale was five to eight thousand. The GST Authorities also found various fake invoices to transform black money into white, therefore, this case is triable under Sections 420, 467, 468, 471 & 120-B of the IPC and not under the provisions of the CGST Act. The only link is that the GST amount which the petitioner did not pay to the Government was tried to make white by his sister concern Daband Dunia Publication Private Limited owned by the present petitioner. There ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oprietor of M/s Elora Tobacco Company Limited (in short 'ETCL'). ETCL is a company registered under the provisions of the Companies Act, of 1956 and engaged in the manufacturing of cigarettes pan masala etc. 2.2. The DGGI, Bhopal, Zonal Unit through Indore initiated an investigation against ETCL in June 2020. The initial investigation revealed that ETCL was involved in clandestine manufacturing and clearance/supply of cigarettes and evaded the duty/tax of rupees 2000 crores from the period July 2017 to June, 2020. Kishore Wadhwani Syndicate through Associates Managing Firm found involved in the evasion of 420 crores of GST. He was arrested on 15.06.2020 under Section 69 of the CGST Act for committing the offence specified under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary, 2020. The petitioner was found involved in such acts of fraud, forgery, cheating and conspiracy in association with his nephew Mr. Nitish Wadhwani. The GST official has handed over all these materials with a written complaint to the Police Station - Tukoganj. On the basis of such information and material, FIR No.88/2021 was registered on 10.02.2021 under Section 420, 467, 468, 471 & 120-B of the IPC against the petitioner and Nitesh Wadhwani. 2.7. As per the contents of the FIR, Kishore Wadhwani and Nitesh Wadhwani in order to take the Government advertisements and other benefits illegally shown inflated the sale of newspapers up to 60000 to 100000 per day in the records, whereas the actual daily circulation of the said newspaper was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid order has been upheld by the Apex Court. The power of this Court under Article 226 of the Constitution of India is akin to the power under Section 482 of the Cr.P.C., therefore, a writ petition seeking quashment of FIR is maintainable. 4.1. Shri Malhotra, learned counsel for the petitioner placed reliance upon the judgment delivered in the case of T.T. Antony v/s The State of Kerala & Others reported in (2001) 6 SCC 181, in which the Apex Court has held that there can be no second FIR and no investigation on receipt of every subsequent information in respect of the same cognizable offence. 4.2. Reliance has also been placed upon a judgment delivered in the case of Amitbhai Anilchandra Shaj v/s Central Bureau of Investigation & Another ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puts an embargo on the registration of complaints without permission from the Commissioner. This provision is in favour of the person protecting him from registration of a false complaint without approval from the Commissioner CGST, therefore, in our considered opinion, this provision cannot be held ultra vires. 06. Shri Amit Rawal, a learned Government Advocate appearing on behalf of the respondent / State objects that during the investigation, the Investigating Officer has collected 904 tax invoices. The statements of some of the people have been recorded in which they denied their signature on the receipts and that they did not make huge payments for advertisement in the Dabang Dunia Newspaper. In this case, the police are only investig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to be dismissed. APPRECIATION & CONCLUSION 08. So far as the constitutional validity of Section 132(6) of the CGST is concerned the same has nothing to do with the registration of the present FIR against the petitioner and another, rather Section 132(6) gives protection to any person from prosecution for an offence under this section without previous sanction by the higher authorities like Commissioner. There is absolutely nothing in the Writ Petition to suggest that section 132(6) is being misused and hence liable to be declared unconstitutional. 09. In the present case, the petitioner is not being prosecuted for any offence under the CGST Act for which the Enforcement Case Information Report (ECIR) was registered, and the investiga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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