VIRAL NARENDRA GOSALIA Vs. SENIOR INTELLIGENCE OFFICER

JUDGEMENT

(1.) The petitioner is before this Court invoking its writ jurisdiction under Articles 226 and 227 of the Constitution of India and its inherent powers under Sec. 528 of BNSS, 2023 (i.e., Sec. 482 of the CrPC, 1973). The petitioner seeks a writ in the nature of Certiorari to quash the proceedings in Crime No.03/2025 (F.No. DGGI/INT/INTL/1506/2024-Gr C-01-O/o Pr ADG-DGGI-ZU) on the file of the Special Court for Economic Offences, Nrupathunga Road, Bengaluru, which were initiated by the respondent for offences punishable under Sec. 69(1) read with Ss. 132(1)(a), 132(1)(b), and 132(1)(i) read with 132(5) of the Central Goods and Services Tax Act, 2017 (Annexure A).

(2.) The petitioner challenges his arrest on the grounds that there was non-compliance with the statutory requirement for the issuance of a notice under Sec. 35(3) of BNSS, 2023 (i.e., the Sec. 41-A notice under CrPC, 1973).

(3.) The factual matrix of the case is as follows: The petitioner, a proprietor of two entities-M/s. JMG Enterprises/Heena Enterprises (bearing GSTIN No. 27AQMPG1606J1ZV) and M/s. Heena International-is alleged by the respondent to have raised fake invoices for purported supplies of goods and services in order to avail inadmissible input tax credit (ITC) without actually supplying the Fast Moving Consumer Goods (FMCG). This scheme purportedly resulted in wrongful ITC to the tune of Rs.5.10 crores through his proprietary firms and further facilitated fictitious transactions with various entities, including M/s. Samruddhi Trading Company, M/s. Navoday Enterprises Ltd., and M/s. Mini Boss Consultancy Pvt. Ltd., among others.