Shahzad Alam & Others Vs State Of U.P. & Others
Date: February 24, 2020
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Manoj Misra, Deepak Verma
Subject Matter
FIR can be registered without a specific order under the GST Code
Summary
The submission of the learned counsel for the petitioners that there could be no registration of first information report without a specific order under the GST Code in respect of evasion of tax is not acceptable for the simple reason that the GST Co…
Heard learned counsel for the petitioners; the learned A.G.A. for the State-respondents 1, 2 and 3; and perused the record. The instant petition seeks quashing of the first information report dated 06.02.2020 registered as Case Crime No. 0350 of 2020 at P.S. Sihani Gate, District- Ghaziabad, under Sections 420, 424, 467, 468, 120-B I.P.C. and section 122/132 of Goods and Services Tax Act (hereinaf…