Rohit Gupta Vs State of U.P. And 2 Others (Allahabad High Court)
The Allahabad High Court considered a writ petition challenging an FIR registered under various provisions of the IPC alleging GST evasion. The petitioner argued that the FIR was malicious and an abuse of process, primarily on the ground that no prior sanction, as required under Section 132(6) of the GST Act, had been obtained from the Commissioner before initiating prosecution. It was further contended that the issue of alleged tax evasion had already been settled by a prior judgment of the Court, and therefore, the basis of the FIR no longer existed. The petitioner also relied on departmental instructions and notifications to argue that prosecution for GST violations should be initiated through a complaint and not by lodging an FIR.
Upon hearing the parties and examining the record, the Court held that the matter required consideration and issued notice to the respondents, granting time for filing counter and rejoinder affidavits. As an interim measure, the Court directed that the petitioner shall not be arrested in connection with the FIR until further orders. At the same time, the Court permitted the investigation to continue but restrained the authorities from filing a charge sheet or police report before the competent court during the pendency of the writ petition. The case was directed to be listed for further hearing, with procedural timelines fixed for completion of pleadings.
