ASIF YUSUFBHAI CHIPA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By way of this petition filed under Sec. 482 of Cr.P.C., the petitioner has prayed to quash and set aside the complaint being FIR No.11196010220014 registered with D.C.B. Police Station, Vadodara City under Sec. 120(B) , 419 , 465 , 467 , 468 , 471 and 114 of IPC and all consequential proceeding initiated in pursuance thereof.

(2.) In the impugned FIR registered at the instance of the Sub Inspector, S.O.G., Vadodara City, the main allegation levelled against the petitioner is that the petitioner had raised the bills and invoices without the actual transaction of goods.

(3.) It is submitted by learned advocate Mr. Bhatt for the petitioner that the impugned FIR has been registered without following due process as envisaged in the GST Act. Seven persons have been arraigned as accused for six different offences, which are not connected with each other. It was contended that for every distinct offence, of which any person is accused of, there has to be a separate charge and every such charge has to be tried separately. However, the said principle has not been followed in this case. It was further submitted that the petitioner has made all the payments vide bank transactions and he has not played any type of fraud with the GST Department. It was, accordingly, urged to exercise discretion by quashing and setting aside the impugned FIR.