Exposure Of Prosecution Under The Indian Penal Code For Offences Under GST

In the Matter of: Shri. Sentu Dey Vs. State of Tripura & Ors. [Crl. Petn. No.14/2021]

Forum: High Court of Tripura

Order Delivered on: May 28, 2021

Factual Background: The petitioner is a sole proprietorship firm. The Superintendent of State Taxes filed a complaint before the Sub-Divisional Magistrate under Section 190 read with Section 200 of the Code of Criminal Procedure (“Cr.P.C.”) that the petitioner has under-declared the outward taxable turnover and paid less tax from August 2017 onwards. Thereafter, the Sub-Divisional Magistrate transferred the case to Magistrate who first, fixed the case for examination under section 200 of Cr.P.C., and subsequently passed an order that “before taking cognizance the matter be investigated by Police” under section 156(3) of Cr.P.C. after registering the complaint as an FIR and called for a report. Petitioner/Assessee filed a writ petition inter alia contending that the offence alleged against the petitioner is