Case Law Details
Anupam Kumar Pathak Vs State of Jharkhand (Jharkhand High Court)
No bar for prosecution under IPC merely because the provision of GST law prescribes punishment
The Hon’ble Jharkhand High Court in Anupam Kumar Pathak v. The State of Jharkhand and Ors. [W.P. (Cr.) No. 141 of 2022 dated July 04, 2023] held that the FIR logged and criminal proceeding initiated under Sections 120B/406/ 420/471 of the Indian Penal Code (“IPC”) cannot be quashed merely because of the reason that the offence is covered under GST law.
Facts:
Mr. Anupam Kumar Pathak (“the Petitioner”) is a proprietor of M/s Mahamaya Enterprises engaged in trade of coal and coal products. It was alleged that the Petitioner had purchased goods from M/S Janki Coal Trading which later turned to be a non-existent supplier. The Commercial Tax Headquarters, Ranchi instructed the Petitioner to reverse the ITC availed on purchases from such non-existent supplier.
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