Offence under GST provisions are non cognizable hence FIR can be lodged

Shahzad Alam & Others Vs State Of U.P. & Others (Allahabad High Court) In the instant case, the allegations are in respect of getting bogus firms registered under the GST Code and of preparing bogus invoices for the purpose of evading tax. Hence Commercial Tax Officer (Special Investigation Cell) issued the first information report under Sections 420, 424, 467, 468, 120-B I.P.C. and section 122/132 of Goods and Services Tax Act. The petition is filed here is to quashing the first information report issued under the Penal Code. Except for offences specified in subsection (5) of section ...