Section 132 of the CGST Act, 2017 —Bail –--The applicant prayed for quashing of FIR dated 25.06.2019. It is alleged that the petitioner on the basis of fake and forged documents got himself registered under the Act, 2017 and fraudulently submitted/uploaded fake and forged documents and used the government GST Online Portal for utilizing the input credit for himself with dishonest intention to evade payment of taxes. The Counsel for the petitioner contended that the FIR has been registered without any preliminary enquiry whatsoever. The input credit availed and passed on was genuine. The petitioner raised his grievance before the DGP and the ADGP Haryana vide representation dated 19.02.2021 and 10.12.2021. The court relied on the Supreme court decision in the matter of M/s Neeharika Infrastructure, wherein it was held that the courts should not thwart an investigation into the commission of a cognizable offence. It is clear that the interference of the High Court at the stage of investigation has to be in exceptional circumstances. This Court cannot examine the veracity or the genuineness of the documents attached to this petition and come to the conclusion that no case is made out against the petitioner.

Held that:- The Hon’ble High Court dismissed the application.