Case Law Details
Md Faruk Alam Vs State of Assam (Gauhati High Court)
In accordance with the order dated 30.9.2021, Mr. Sarma, learned Additional Public Prosecutor as well as Mr. M. Phukan, learned Public Prosecutor, has interaction with one Assistant Commissioner of GST, and after interaction and verification of the relevant GST Portal, the GST papers furnished by the accused petitioner were found to be genuine, whereas a report has been furnished by the Investigating police officer that after checking in the portal, the GST papers furnished by the petitioner, the same is not found to be genuine. The report of the investigating police officer is based on information of the Assistant Commissioner of GST, Bongaigaon. The information received by the learned State Counsel and the information received by the Investigating Police Officer are from two different officers of the same rank of the same Department. Such a divergent view of the two competent authorities of the same department on a matter of GST is likely to affect the effective administration of tax matter of the State to a great extent having a telling effect on the economy of the State. This Court is concerned with such situation vis-à-vis the liberty of the petitioner.
Since the petitioner is not in custody, this Court would like to take some time to pass an appropriate order based on appropriate materials to be placed before this Court as per the order to be indicated in the next part of this order.
Learned Public Prosecutor shall call the investigating police officer, the Assistant Commissioner, GST, Bongaigaon and the Assistant Commissioner, GST, Guwahati office and shall interact with them and the officers of the GST authority be asked to submit a combined report so as to enable this Court to take the report on record, for further action.
A copy of this order be furnished to the learned Public Prosecutor as well as to the learned counsel appearing for the petitioner.
The officers of GST authority and the investigating officer shall comply with this order.
Learned Public prosecutor shall comply with this order by the date fixed and place the report on the date fixed.
List the matter on 27.10.2021.
