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Issues: (i) Whether the criminal investigation and seizure of the goods and vehicle were barred because the dispute arose out of documents connected with transportation under the GST regime and the CGST Act, 2017 was a special law. (ii) Whether the petitioners were entitled to return or release of the seized betel nuts/areca nuts on the basis of the tax invoice, e-way bill and GST registration documents.
Issue (i): Whether the criminal investigation and seizure of the goods and vehicle were barred because the dispute arose out of documents connected with transportation under the GST regime and the CGST Act, 2017 was a special law.
Analysis: The materials showed allegations not merely of a tax infraction but also of forged and manipulated documents, suspected fictitious entities, and cognizable offences under the penal law. The Court held that where the investigation discloses fraud, forgery and use of forged documents as genuine, the police are not denuded of authority to investigate under the criminal law merely because the documents also relate to GST compliance. The special statute argument did not bar action under the BNS and BNSS on the facts of the case.
Conclusion: The contention that the proceedings were barred by the CGST Act, 2017 was rejected and the investigation and seizure were held to be permissible.
Issue (ii): Whether the petitioners were entitled to return or release of the seized betel nuts/areca nuts on the basis of the tax invoice, e-way bill and GST registration documents.
Analysis: The claim for return of the goods failed because the petitioners could not establish ownership or entitlement to possession beyond the transport documents, and the investigation raised serious doubt about the genuineness of those documents and the existence of the consignor and logistics provider. In these circumstances, the Court found no basis to direct release or disposal in favour of the petitioners, and declined to extend relief under the principles governing interim custody of seized property.
Conclusion: The petitioners were not entitled to return of the seized goods.
Final Conclusion: The challenge to the impugned order failed, and the connected criminal proceedings could not be interfered with in exercise of inherent jurisdiction.
Ratio Decidendi: Where the investigation reveals a prima facie case of forged or fabricated documents and the claimant cannot prove ownership or entitlement to seized property, criminal investigation and seizure are not barred by the GST law merely because the transaction involves tax documents, and interim return of the goods need not be ordered.
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