Dismissed application for GST Act embezzlement; petitioner can refile later.Permission for withdrawal of application - Embezzlement regarding input tax credit - fake invoices - Offences u/s 132 of the GST Act, 2017 - HELD THAT:- Application is dismissed as withdrawn.... ... ... Issues: Alleged offence under Section 132 of the GST Act, 2017 - Embezzlement of input tax credit based on fake invoices.

Analysis:
The judgment pertains to an application under Section 439 of the Cr.P.C. concerning an offence reportedly under Section 132 of the GST Act, 2017, involving the alleged embezzlement of input tax credit through the use of counterfeit invoices. The Assistant Commissioner of GST, along with other officials, was present during the proceedings.

The respondent's counsel acknowledged that the charge sheet had not been filed yet and requested the petitioner's custody for further investigation. However, the petitioner's counsel, after initial arguments, sought to withdraw the application with the option to refile at a later stage. The court granted the petitioner liberty to do so.

Consequently, the application was dismissed as withdrawn, with the petitioner having the liberty to approach the court again at a suitable juncture. The judgment reflects a procedural decision based on the petitioner's request to withdraw the application, with the court allowing the withdrawal while preserving the petitioner's right to refile the application in the future. Permission for withdrawal of application - Embezzlement regarding input tax credit - fake invoices - Offences u/s 132 of the GST Act, 2017 - HELD THAT:- Application is dismissed as withdrawn. Nitin Nikhra Versus Union of India
GST
2019 (3) TMI 1614 - MADHYA PRADESH HIGH COURT - TMI
MADHYA PRADESH HIGH COURT - HC
Dated:- 5-3-2019
MCRC 8628/2019 - -
GST
MR ANAND PATHAK, J. For The Petitioner : Yogesh Chaturvedi For The Respondent : Praveen Surange ORDER Shri Kranti Prabhat Singh, Assistant Commissioner, GST, Gwalior alongwith Shri Ghanshyam Sharma, Inspector, CGST and OIC of the case are present in person. The instant application under Section 439 of Cr.P.C. is in respect of offence allegedly under Section 132 of the GST Act, 2017; whereby, the embezzlement regarding input tax credit on the basis of fake invoices has been alleged. Learned counsel for the respondent at the outset, with the instructions available, submits that the charge sheet is yet to be filed and therefore, applicant be remained in custody for investigation. Learned counsel for the applicant, at this stage, after arguing for a while, seeks withdrawal of this application with liberty to approach the Court at an appropriate stage. Liberty granted. Application is dismissed as withdrawn, with liberty as aforesaid.
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