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We are of the considered view that the contention of the learned counsel for the petitioner that no first information report can be lodged against the petitioner under the provisions of the Code of Criminal Procedure for offences punishable under the Indian Penal Code, as proceeding could only be drawn against him under the U.P. Goods and Services Tax Act, 2017, is liable to be rejected and is, accordingly, rejected.

Section 122/132 of the CGST Act, 2017 — Criminal Offence — The Petitioner sought quashing of First Information Report lodged by the Commercial Tax officer, on the allegations that the petitioner had setup bogus firms for the purpose of evding tax and had been preparing false documets /invoices for that end. The petitioner submitted that no firm/company, whose rubber stamps were allegedly found, made a complaint of utilising their seals for preparing bogus documents. There is no specific allegation in respect of evasion of tax in any specific transaction.

Held that:-The Hon’ble High Court dismissed the petition and held that the prayer to quash the First information report can not be accepted, as the impugned first information report discloses commission of cognizable offence. — Shahzad Alam And 2 Others Vs. State of U.P. And 3 Others [2020] 21 TAXLOK.COM 077 (Allahabad)

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