Tanveer Asharaf Vs State of U.P. And Another (Allahabad High Court)
The Allahabad High Court heard an application under Section 528 of the Bharatiya Nagarik Suraksha Sanhita, 2023 seeking quashing of the charge sheet dated 01.09.2025, the cognizance/summoning order dated 02.04.2026, and the entire proceedings arising from Case Crime No.215 of 2024 under Section 316(5) of the Bharatiya Nyaya Sanhita, pending before the Chief Judicial Magistrate, Basti.
The applicant, who was posted as Gram Panchayat Secretary, was accused of delayed or non-deposit of GST/TDS deducted from payments relating to Gram Sabha development works. Following a complaint before the Lokayukta, an enquiry was conducted, an enquiry report was submitted, and directions were issued for registration of an FIR against the applicant and other persons. After investigation, a charge sheet was filed and cognizance was taken by the Chief Judicial Magistrate.
The applicant submitted that the allegation was confined to delayed or non-deposit of ₹8,629 relating to GST/TDS deducted on materials purchased for certain Gram Sabha works. It was contended that immediately upon learning of the alleged non-deposit, the applicant and co-accused deposited the entire amount in the Government account and produced the receipts before the competent authority, demonstrating absence of dishonest intention or wrongful gain. The applicant further argued that the prosecution was an abuse of process as there was no allegation of embezzlement, criminal misappropriation or wrongful gain. It was submitted that the U.P. Goods and Services Tax Act, 2017 is a complete and self-contained special statute containing provisions governing tax deduction, adjudication, penalty and prosecution, including Sections 51, 122, 126 and 127, and therefore invocation of Section 316(5) of the Bharatiya Nyaya Sanhita was impermissible. The applicant also contended that the alleged occurrence related to the financial year 2017-18, whereas the FIR, charge sheet and cognizance had been taken under the Bharatiya Nyaya Sanhita, 2023, which came into force subsequently, making the prosecution legally unsustainable. Reliance was placed on Sharat Babu Digumarti v. Government of NCT of Delhi and Deepu & Others v. State of U.P..
