Sentu Dey Vs State Of Tripura
Date: May 28, 2021
Subject Matter
Tax administration of the State should not invoke IPC provisions without application of mind
Summary
The contention of the counsel that since the allegations involved commission of offence under Section 132 of CGST Act, the provisions of IPC cannot be invoked requires a closure examination. Section 132 of CGST Act is a penal provision providing puni…
The petitioner has challenged an order dated 02.01.2021 passed by the learned Judicial Magistrate, 1st Class, Bishalgarh under which he has sent a criminal case CR 03 of 2020 for investigation under Section 156(3) of Criminal Procedure Code to the concerned Police Station. 2. This challenge of the petitioner arises in following factual background: The petitioner is a sole proprietor of one M/S. Se…