TaxTMI 
TaxTMI 
2026 (5) TMI 1085
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....ed Senior Advocate (VC), appearing for the respondent No. 4, time to file affidavit-in-opposition stands extended till today and the affidavit-in-opposition, filed in court today, is taken on record. Facts: 2. This is a hearing matter upon affidavits being exchanged. 3. The petitioner has prayed for quashing of a criminal proceeding through the instant writ petition in connection with C.R. Case No. 530 of 2025 arising out of the complaint dated April 1, 2025 filed by the Superintendent, Siliguri CGST and Central Excise Commissioner and the subsequent Charge Sheet dated August 6, 2025 alleging offences punishable under the various provisions of Section 132 of the CGST Act, 2017. The criminal complaint and the connected criminal proc....
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....arned Advocate Mr. Govind Krishna Dixit, appearing for the petitioner further submits that, the prosecution is built upon certain Electronic Toll Data disregarding the documentary and physical evidences to the contrary. 9. In support, learned Advocate for the petitioner has relied upon a decision of the Hon'ble Division Bench, In the matter of : Suncraft Energy (P) Ltd. V. Assistant Commissioner, State Tax, reported at [2023] 153 taxmann. Com 81 (Calcutta) dated August 2, 2023 rendered in MAT 1218 OF 2023. 10. Mr. Abhijit Chatterjee, learned Senior Advocate (VC) appearing for the respondent No. 4 submits that, addition of his client and bringing it within the purview of the writ petition is unnecessary. According to him, the responden....
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....ority has been impleaded. 16. Learned Advocate for the petitioner further submits that, the relevant Panchnama, as provided under the statute, has not been incorporated in the record before the criminal Court where the trial is being prosecuted which exculpates the petitioner. The CCTV footage, according to petitioner is there which would clearly demonstrate that, though the Panchnama was in existence and drawn up but was not made part of the record of the criminal proceeding. 17. He further submits that, the CCTV has recorded the arrival of the truck and the delivery of materials, which were received by the petitioner though the allegation against the petitioner is that, goods have not been received and it was allegedly a fictitious ....
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....ssue when the action of the revenue was challenged alleging violation of statutory provision and not related to any criminal proceeding. Hence, the ratio laid down in the said judgment would not apply in the facts of this case. 24. The petitioner has been arrested and subsequently has been enlarged on bail. In the event, the petitioner succeeds in the criminal trial and the criminal complaint is dismissed, the petitioner would have his remedy in accordance with law to proceed against the initiator of the criminal proceeding. 25. Inasmuch as, the Writ Court should not usurp the jurisdiction of a Criminal Court where the concerned trial is pending, which is otherwise the jurisdictional forum to hold the trial. 26. The points raised b....