TaxTMI 
TaxTMI 
2022 (6) TMI 92
X X X X Extracts X X X X
X X X X Extracts X X X X
....Ankur son of Sh. Harjit Pal, resident of Mandi Gobindgarh, Fatehgarh Sahib, Punjab and got himself registered under the CGST/HGST Act, 2017 under the name and style of M/s R.S. Steel Trader, Baba Lalji Mandhir, Insar Chowk, Panipat. Enquiries regarding the genuineness of the firm was got conducted and it was found that the dealer had uploaded bank account details, photos, other details for taking registration. During the enquiries the given address at Panipat was visited by the Taxation Inspector on 17.04.2019 and a report in this regard was prepared by him that no such firm was found functioning at that address. Therefore, Sh. Ankur, the petitioner had on the basis of fake and forged documents got himself registered under the HGST/CGST Act....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er carrying Iron scrap was detained by the ETO Hansi and on checking it was found by the State Tax Authority that the transaction was valid. 4. As per the petitioner, he raised his grievance before the DGP and the ADGP Haryana vide representation dated 19.02.2021 and 10.12.2021 (Annexure P-11 and P-12 respectively) regarding his false implication but no action was taken on the said representations. Thus his contention was that the investigating agency was unable to find any material whatsoever in the last almost three years against the petitioner and the documentary evidence available on the police file as also before this Court clearly established the innocence of the petitioner. 5. The Counsel for the State on the other hand has con....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g/not quashing the criminal proceedings/complaint/FIR in exercise of powers under Section 482 Cr.P.C. and/or under Article 226 of the Constitution of India, our final conclusions are as under: i) Police has the statutory right and duty under the relevant provisions of the Code of Criminal Procedure contained in Chapter XIV of the Code to investigate into a cognizable offence; ii) Courts would not thwart any investigation into the cognizable offences; iii) It is only in cases where no cognizable offence or offence of any kind is disclosed in the first information report that the Court will not permit an investigation to go on; iv) The power of quashing should be exercised sparingly with circumspection, as ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the investigation. It would be premature to pronounce the conclusion based on hazy facts that the complaint/FIR does not deserve to be investigated or that it amounts to abuse of process of law. After investigation, if the investigating officer finds that there is no substance in the application made by the complainant, the investigating officer may file an appropriate report/summary before the learned Magistrate which may be considered by the learned Magistrate in accordance with the known procedure; xiii) The power under Section 482 Cr.P.C. is very wide, but conferment of wide power requires the court to be more cautious. It casts an onerous and more diligent duty on the court; xiv) However, at the same time, the court,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or "no coercive steps to be adopted" and the accused should be relegated to apply for anticipatory bail under Section 438 Cr.P.C. before the competent court. The High Court shall not and as such is not justified in passing the order of not to arrest and/or "no coercive steps" either during the investigation or till the investigation is completed and/or till the final report/chargesheet is filed under Section 173 Cr.P.C., while dismissing/disposing of the quashing petition under Section 482 Cr.P.C. and/or under Article 226 of the Constitution of India. xvii) Even in a case where the High Court is prima facie of the opinion that an exceptional case is made out for grant of interim stay of further investigation, after considering the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....stigated. Effectively the Hon'ble Supreme Court has reiterated and further expounded the principles enunciated in the judgment of State of Haryana Vs. Ch. Bhajan Lal 1991(1) RCR 383. 8. Keeping in view the judgment in M/s Neeharika Infrastructure's case (supra) it is clear that the interference of the High Court at the stage of investigation has to be in exceptional circumstances and the High Court is not to embark upon an enquiry as to the genuineness or otherwise of the allegations levelled in the FIR. In the present case the petitioner has raised a number of grounds, all of which are a matter of his defence or at best would be placed before the investigating agency when he joins investigation. This Court cannot examine the ver....